Prior approval necessary for assessment in cases of search or requisition

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..... in cases of search or requisition. 153D. No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referr .....

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..... val of the 4[Principal Commissioner or] Commissioner under sub-section (12) of section 144BA.] ------------------------ Notes :- 1. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. 2. Substitut .....

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