https://www.taxtmi.com/acts?id=17196 The amendment excludes application of section 153D where an assessment or reassessment following a search or requisition must be passed by the Assessing Officer with the prior approval of the Commissioner under sub section (12) of section 144BA, thereby removing the section 153D requirement when Commissioner approval governs; effective from 1 April 2016. en-us Fri, 01 Mar 2013 18:09:35 +0530 Sat, 02 Mar 2013 11:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17196 The amendment excludes application of section 153D where an assessment or reassessment following a search or requisition must be passed by the Assessing Officer with the prior approval of the Commissioner under sub section (12) of section 144BA, thereby removing the section 153D requirement when Commissioner approval governs; effective from 1 April 2016. Act-Rules Bills Fri, 01 Mar 2013 18:09:35 +0530 https://www.taxtmi.com/acts?id=17196