Section – 153C : Assessment of income of any other person
March 6, 2018
Section – 154 : Rectification of mistake
March 6, 2018

Section – 153D : Prior approval necessary for assessment in cases of search or requisition

153D. 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 sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner:

Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12)of section 144BA.

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