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of <h1>Section 153D: Joint Commissioner Approval Required for Search or Requisition Assessments by Lower-Level Officers, No Hearing Needed.</h1> Section 153D of the Income Tax Act mandates that any order of assessment or reassessment in cases of search or requisition must receive prior approval from a Joint Commissioner if conducted by an Assessing Officer below that rank. This requirement applies to assessments related to sections 153A(1)(b) and 153B(1)(b), unless the order requires approval from a Principal Commissioner or Commissioner under section 144BA(12). The provision does not necessitate providing a hearing opportunity to the assessee by the authority approving the draft assessment order.
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