Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval...

Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening of case shall be shall be the PCCIT/CCIT/PDGIT/DGIT as per section 151. Also, for determining specified authorith any extended period u/s 149 shall be excluded for issuance of notice u/s 148. .....

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