https://www.taxtmi.com/caselaws?id=359597 Section 153D requires prior approval of the Joint Commissioner before an Assessing Officer below that rank passes an assessment or reassessment order under Sections 153A or 153B. Where an original assessment was already framed with the requisite approval, and that order was later set aside in revision with directions for fresh disposal under Section 263, the subsequent order passed only to comply with the remand does not amount to a fresh assumption of jurisdiction under Section 153A. The approval requirement attaches to the making of the assessment or reassessment order itself and does not extend to a further approval for an order passed in compliance with remand directions. en-us Fri, 27 Apr 2018 00:00:00 +0530 Sat, 20 Sep 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359597 Section 153D requires prior approval of the Joint Commissioner before an Assessing Officer below that rank passes an assessment or reassessment order under Sections 153A or 153B. Where an original assessment was already framed with the requisite approval, and that order was later set aside in revision with directions for fresh disposal under Section 263, the subsequent order passed only to comply with the remand does not amount to a fresh assumption of jurisdiction under Section 153A. The approval requirement attaches to the making of the assessment or reassessment order itself and does not extend to a further approval for an order passed in compliance with remand directions. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359597