Clause 160 - Approval for search assessment. - Direct Taxes Code, 2010

Approval for search assessment. 160. No order of assessment or reassessment shall be passed by an Assessing Officer without the approval of the Joint Commissioner in a case where— (a) search and seizure has been carried out under section 135, or material has been obtained in pursuance of a requisition under section 136, in the case of the person; (b) any material which has been seized, or obtained in pursuance of a requisition, has a bearing on the determination of the tax bases of a person other than the person referred to in clause (a).