https://www.taxtmi.com/acts?id=50682 Reopening notices may be issued only by Assessing Officers of certain ranks and are subject to a four year limitation: where a prior assessment exists, only an Assistant Commissioner or Deputy Commissioner may issue the notice, and issuance after four years requires Chief Commissioner or Commissioner satisfaction on reasons recorded by that Assessing Officer; in other cases, no officer below Deputy Commissioner may issue a notice after four years unless the Deputy Commissioner, on reasons recorded by that Assessing Officer, is satisfied it is a fit case. en-us Mon, 14 Apr 2025 18:01:41 +0530 Mon, 14 Apr 2025 18:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50682 Reopening notices may be issued only by Assessing Officers of certain ranks and are subject to a four year limitation: where a prior assessment exists, only an Assistant Commissioner or Deputy Commissioner may issue the notice, and issuance after four years requires Chief Commissioner or Commissioner satisfaction on reasons recorded by that Assessing Officer; in other cases, no officer below Deputy Commissioner may issue a notice after four years unless the Deputy Commissioner, on reasons recorded by that Assessing Officer, is satisfied it is a fit case. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 18:01:41 +0530 https://www.taxtmi.com/acts?id=50682