In case, the
Assessing Officer is of the opinion that the case falls
within Clause 4 [B](a) or (b), in that case, he is required
to follow the procedure as observed hereinabove; more
particularly, Clause 4 [B] where the Assessing Officer is
required to refer the matter to the administrative Principal
CIT/CIT and thereafter, the Principal CIT/CIT to take
appropriate decision."