Sanction for reassessment notices: supervisory approval and recorded reasons required before late reopenings. Reopening notices may be issued only by Assessing Officers of certain ranks and are subject to a four year limitation: where a prior assessment exists, only an Assistant Commissioner or Deputy Commissioner may issue the notice, and issuance after four years requires Chief Commissioner or Commissioner satisfaction on reasons recorded by that Assessing Officer; in other cases, no officer below Deputy Commissioner may issue a notice after four years unless the Deputy Commissioner, on reasons recorded by that Assessing Officer, is satisfied it is a fit case.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sanction for reassessment notices: supervisory approval and recorded reasons required before late reopenings.
Reopening notices may be issued only by Assessing Officers of certain ranks and are subject to a four year limitation: where a prior assessment exists, only an Assistant Commissioner or Deputy Commissioner may issue the notice, and issuance after four years requires Chief Commissioner or Commissioner satisfaction on reasons recorded by that Assessing Officer; in other cases, no officer below Deputy Commissioner may issue a notice after four years unless the Deputy Commissioner, on reasons recorded by that Assessing Officer, is satisfied it is a fit case.
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