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

6[ 153D. Prior approval necessary for assessment in cases of search or requisition. —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 7[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:] 8[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 9[Principal Commissioner or Commissioner] under sub-section (12)of section 144BA.] 1. Subs. by Act 25 of 2014, s. 55, for "and that Assessing Officer shall proceed against each such other person and issue such other person notice and assess or reassess income of such other person in accordance with the provisons of section 153A" (w.e.f. 1-10-2014). 2. Ins. by Act 7 of 2017, s. 62 (w.e.f. 1-4-2017). 3. Ins. by Act 18 of 2005, s. 47 (w.e.f. 1-6-2003). 4. Subs. by 18 of 2008, s. 38, for "section 153A" (w.e.f. 1-6-2003). 5. Ins. by Act 23 of 2012, s. 69 (w.e.f. 1-7-2012). 6. Ins. by Act 22 of 2007, s. 50 (w.e.f. 1-6-2007). 7. Subs. by Act 18 of 2008, s. 39, for "section 153A" (w.e.f. 1-6-2007). 8. Ins. by Act 17 of 2013, s. 43 (w.e.f. 1-4-2016). 9. Subs. by Act 25 of 2014, s. 4, for "Commissioner" (w.e.f. 1-6-2013).