https://www.taxtmi.com/circulars?id=52988 Where an Assessing Officer considers that income is deemed to accrue or arise in India before the specified date because of retrospective amendments and no assessment, reassessment or section 201 proceeding or notice is pending or issued, the Assessing Officer must seek prior approval of the constituted Committee by reference through the Principal Commissioner or Commissioner and forward a copy of the reference to the assessee; the Committee will examine the proposed action, provide the assessee an opportunity to be heard, decide in writing and convey directions to the Assessing Officer. en-us Thu, 28 Aug 2014 00:00:00 +0530 Thu, 28 Aug 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52988 Where an Assessing Officer considers that income is deemed to accrue or arise in India before the specified date because of retrospective amendments and no assessment, reassessment or section 201 proceeding or notice is pending or issued, the Assessing Officer must seek prior approval of the constituted Committee by reference through the Principal Commissioner or Commissioner and forward a copy of the reference to the assessee; the Committee will examine the proposed action, provide the assessee an opportunity to be heard, decide in writing and convey directions to the Assessing Officer. Circulars Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52988