Amendment of section 133A.

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Full Text of the Document

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....hority, as may be prescribed, no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be; (b) in any other case, no action under sub-section (1) shall be taken by a Joi....