https://www.taxtmi.com/acts?id=3313 Prior approval is required for any assessment or reassessment in cases arising from searches or requisitions: an Assessing Officer below the rank of Joint Commissioner cannot pass such orders without the prior approval of the Joint Commissioner, with an express exception where prior approval of the Principal Commissioner or Commissioner is mandated under the alternate procedural provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 02 Jul 2025 18:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3313 Prior approval is required for any assessment or reassessment in cases arising from searches or requisitions: an Assessing Officer below the rank of Joint Commissioner cannot pass such orders without the prior approval of the Joint Commissioner, with an express exception where prior approval of the Principal Commissioner or Commissioner is mandated under the alternate procedural provision. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3313