Section 151 Sanction for issue of notice.

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The Tax Publishers [1][151. 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 [2][* * *] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.] SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][151. 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 [2][* * *] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.]