Prior approval necessary for assessment in cases of search or requisition

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....in cases of search or requisition. 153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referre....

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....pproval of the 4[Principal Commissioner or] Commissioner under sub-section (12) of section 144BA.]     ************** NOTES:- 1. Inserted vide Section 50 of the Finance Act, 2007 ....