https://www.taxtmi.com/acts?id=3196 Historically, Section 107 required prior approval of a supervising official before an assessing officer could make orders under the relevant assessment provision, and required that the company be given an opportunity to be heard before such approval was granted; that provision was later substituted and ultimately omitted. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3196 Historically, Section 107 required prior approval of a supervising official before an assessing officer could make orders under the relevant assessment provision, and required that the company be given an opportunity to be heard before such approval was granted; that provision was later substituted and ultimately omitted. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3196