Assessing Officer definition clarified for reassessment provisions, excluding faceless assessment centres and specified assessment units. The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or ... Summary
Assessing Officer definition clarified for reassessment provisions, excluding faceless assessment centres and specified assessment units.
The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 144B(3). The clarification operates notwithstanding any judgment, order or decree, or section 151A or any scheme framed thereunder, and is stated as a deeming provision for the removal of doubts.
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