https://www.taxtmi.com/acts?id=17817 A proviso to section 153D excludes from that section's application any assessment or reassessment order that must be passed by the Assessing Officer with the prior approval of the Commissioner under section 144BA(12), clarifying that the prior-approval requirement is a determinative condition for non-application. en-us Tue, 14 May 2013 15:10:34 +0530 Tue, 18 Nov 2025 12:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17817 A proviso to section 153D excludes from that section's application any assessment or reassessment order that must be passed by the Assessing Officer with the prior approval of the Commissioner under section 144BA(12), clarifying that the prior-approval requirement is a determinative condition for non-application. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 15:10:34 +0530 https://www.taxtmi.com/acts?id=17817