Sanction for issue of notice.
Specified authority for the purposes of section 148 and section 148A shall be,—(i)
Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year;(ii)
Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.]Previous
Sec 150 — Provision for cases where assessment is in pursuance of an order on appeal, etc
Next
Sec 151A — Faceless assessment of income escaping assessment
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.