CHAPTER XIV
PROCEDURE FOR ASSESSMENT
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 theassessment or reassessment order, as the case may be, is required to bepassed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissionerunder sub-section (12) of section 144BA.