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    <title>Amendment of section 151</title>
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    <description>The amendment allows an Assessing Officer below the rank of Assistant Commissioner to issue notices, subject to the Deputy Commissioner being satisfied, on reasons recorded by that Assessing Officer, that it is a fit case for issuing such notice; replacing the prior restriction limiting issuance to officers of Assistant Commissioner or Deputy Commissioner rank.</description>
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      <description>The amendment allows an Assessing Officer below the rank of Assistant Commissioner to issue notices, subject to the Deputy Commissioner being satisfied, on reasons recorded by that Assessing Officer, that it is a fit case for issuing such notice; replacing the prior restriction limiting issuance to officers of Assistant Commissioner or Deputy Commissioner rank.</description>
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