Authority competent to make the block assessment

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..... uty Director or an Assistant Director, as the case may be: Provided that no such order shall be passed without the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or .....

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..... the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner 2 [or Deputy Commissioner] or an Assistant Director 3 [or Deputy Director], as the case may be : Provided that no such order shall be passed without the previous approval of- ( a ) the 6 [Principal Commissioner or] Commissioner or 6 [Principal Director or] Director, as the case may be, in resp .....

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