Authority competent to make the block assessment

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....or or an Assistant Director, as the case may be: Provided that no such order shall be passed without the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after th....

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....Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 5. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy"  6. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy"  7. Inserted vide Section 4 of the Finance (No. 2) A....