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 85[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