Prior approval necessary for assessment in cases of search or requisition - Section 153D

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..... - Section 153D - Prior approval necessary for assessment in cases of search or requisition No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commi .....

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..... cipal Commissioner or Commissioner 144BA(12) . Provisions of section 153D do not require any opportunity of hearing to be given to assessee by authority who has to approve draft assessment order passe .....

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