Assessment authority for block-period cases requires senior-officer decision and prior supervisory approval in search or requisition cases. Assessment orders for the block period must be passed by an Assessing Officer not below the rank of Deputy Commissioner or Assistant Commissioner, or the equivalent director-level officer, and such orders in cases initiated by search or involving books, documents or requisitioned assets require prior approval of an Additional or Joint rank supervisory officer.
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.
Assessment authority for block-period cases requires senior-officer decision and prior supervisory approval in search or requisition cases.
Assessment orders for the block period must be passed by an Assessing Officer not below the rank of Deputy Commissioner or Assistant Commissioner, or the equivalent director-level officer, and such orders in cases initiated by search or involving books, documents or requisitioned assets require prior approval of an Additional or Joint rank supervisory officer.
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