153D. Prior approval necessary for assessment in cases or requisition.
- 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 referred to in clause (b) of ] [ Inserted by Act 18 of 2005, Section 47 (w.r.e.f. 1.6.2003).] [sub-section (1) of section 153-A] [ Substituted by Act 18 of 2008, Section 39, for " section 153-A" (w.r.e.f. 1.6.2007).]Substituted by Act 18 of 2008, Section 39, for " section 153-A" (w.r.e.f. 1.6.2007).[or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner. ] [ Inserted by Act 22 of 2007, Section 50 (w.e.f. 1.6.2007).]
