Amendment of section 133A.

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..... der sub-section (1 ) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be; (b ) in any other case, no action under sub-section (1 ) shall be taken by a Joint Director or a Joint Commissioner or an Assistant Direct .....

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..... , or a Joint Commissioner, shall conduct any survey under the said section without prior approval of a Joint Director or a Joint Commissioner, as the case may be and in any other case, no income-tax authority below the rank of a Director or a Commissioner, shall conduct any survey under the said section without prior approval of the Director or the Commissioner, as the case may be. This amendment .....

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