Section 148BCentral Act
Section 148B: Prior approval for assessment, reassessment or recomputation in certain cases
Prior approval for assessment, reassessment or recomputation in certain cases.
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 apply except with the prior approval of the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director.]Previous
Sec 148A — Conducting inquiry, providing opportunity before issue of notice under section 148
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Sec 149 — Time limit for notice
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