https://www.taxtmi.com/manuals?id=1640 Assessments or reassessments from search or requisition proceedings cannot be finalized by an assessing officer below the rank of Joint Commissioner without the prior approval of the Joint Commissioner, except where the draft assessment requires prior approval of the Principal Commissioner or Commissioner; the approving authority is not obliged by this prior-approval mechanism to give the assessee a separate opportunity of hearing before approving the draft. en-us Tue, 18 Jul 2017 13:34:00 +0530 Tue, 06 Aug 2024 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1640 Assessments or reassessments from search or requisition proceedings cannot be finalized by an assessing officer below the rank of Joint Commissioner without the prior approval of the Joint Commissioner, except where the draft assessment requires prior approval of the Principal Commissioner or Commissioner; the approving authority is not obliged by this prior-approval mechanism to give the assessee a separate opportunity of hearing before approving the draft. Manuals Income Tax Tue, 18 Jul 2017 13:34:00 +0530 https://www.taxtmi.com/manuals?id=1640