Authority for block assessments: senior officer decision plus prior supervisory approval required to validate search based assessments.
Orders assessing undisclosed income in search cases must be passed by an Assessing Officer at or above specified senior ranks and only with the previous approval of a higher authority; Clause 299 of the Income Tax Bill, 2025 carries forward this core framework from Section 158BG while aligning applicability to the commencement of the new Act. The requirement that approvals reflect a genuine application of mind, clear documentation of the approval process, and management of transitional cases are central operative obligations.