Prior approval for assessment, reassessment or recomputation in certain cases.

¹[148B. No order of assessment or reassessment or recomputation under this Act shall be passed by an Assessing Officer below the rank of Joint Commissioner, in respect of an assessment year to which clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section 148 applyexcept with the prior approval of the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director.]

Notes:

1. Inserted by Finance Act, 2022 dated 30.03.2022 w.e.f. 01.04.2022