https://www.taxtmi.com/acts?id=19602 Section 151 requires prior satisfaction by a senior tax official before an Assessing Officer may issue a reassessment notice under section 148: beyond the statutory time limit the satisfaction of a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner is required on the Assessing Officer's recorded reasons, while where the Assessing Officer is below Joint Commissioner the Joint Commissioner must be satisfied on those reasons; the satisfied officer need not personally issue the notice. en-us Thu, 07 May 2015 13:17:09 +0530 Sat, 09 May 2015 12:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19602 Section 151 requires prior satisfaction by a senior tax official before an Assessing Officer may issue a reassessment notice under section 148: beyond the statutory time limit the satisfaction of a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner is required on the Assessing Officer's recorded reasons, while where the Assessing Officer is below Joint Commissioner the Joint Commissioner must be satisfied on those reasons; the satisfied officer need not personally issue the notice. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 13:17:09 +0530 https://www.taxtmi.com/acts?id=19602