Assessing Officer for purposes of sections 148 and 148A

Assessing Officer for purposes of sections 148 and 148A https://www.taxtmi.com/manuals?id=7983 The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 144B(3). The clarification operates notwithstanding any judgment, order or decree, or section 151A or any scheme framed thereunder, and is stated as a deeming provision for the removal of doubts. en-us Wed, 15 Apr 2026 13:18:16 +0530 Wed, 15 Apr 2026 13:18:16 +0530 TaxTMI RSS Generator Assessing Officer for purposes of sections 148 and 148A https://www.taxtmi.com/manuals?id=7983 The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 144B(3). The clarification operates notwithstanding any judgment, order or decree, or section 151A or any scheme framed thereunder, and is stated as a deeming provision for the removal of doubts. Manuals Income Tax Wed, 15 Apr 2026 13:18:16 +0530 https://www.taxtmi.com/manuals?id=7983