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TMI BlogSanction for issue of noticeX X X X Extracts X X X X X X X X Extracts X X X X ..... y the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 2. Substituted for "except by an Assessing Officer of the rank of Assistant Commissioner or Deputy Commissioner" by the Finance Act, 1990, w.e.f. 1-4-1990. 3. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 4. Substituted for "Deputy" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 5. Substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer that it is a fit case for the issue of such notice] : Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the 8[Principal Chief Commissioner or] Chief Commissioner or 8[Principal Commissioner or] Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not issue such notice himself]" 10. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 before it was read as "9[Sanction for issue of notice 151. (1) No notice shall be issued under section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of notice under section 148, need not issue such notice himself.]" 11. Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, "where there is no Principal Chief Commissioner or Principal Director General," 12. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 13. Substituted vide Section 46 of the Finance (No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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