158BG. [ Authority competent to make the block assessment. [Substituted by Act 14 of 1997, Section 7, for Section 158-BG (w.r.e.f. 1.1.1997).]
- The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an ] [ Substituted by Act 14 of 1997, Section 5, for sub-Sections (1) and (2) (w.r.e.f. 1.1.1997).][Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] or an [Assistant Director or Deputy Director,] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).][as the case may be:Provided that no such order shall be passed without the previous approval of -(a)the Commissioner or 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 132-A, after the 30th day of June, 1995, but before the 1st day of January, 1997;(b)the ][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] or the [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).][, 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 132-A, on or after the 1st day of January, 1997.] [Substituted by Act 14 of 1997, Section 7, for Section 158-BG (w.r.e.f. 1.1.1997).]
