26[Sanction
for issue of notice.
151. (1) In
a case where an assessment under sub-section (3) of section
143 or section 147 has been made for the
relevant assessment year, no notice shall be issued under section 148 27[by
an Assessing Officer, who is below the rank of Assistant Commissioner 28[or Deputy Commissioner], unless the 29[Joint] Commissioner is satisfied on the
reasons recorded by such Assessing Officer that it is a fit case for the issue
of such notice] :
Provided that,
after the expiry of four years from the end of the relevant assessment year, no
such notice shall be issued unless the Chief Commissioner or Commissioner is
satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it
is a fit case for the issue of such notice.
(2) In a
case other than a case falling under sub-section (1), no notice shall be issued
under section 148 by an Assessing Officer, who is
below the rank of 29[Joint]
Commissioner, after the expiry of four years from the end of the relevant
assessment year, unless the 29[Joint]
Commissioner is satisfied, on the reasons recorded by such Assessing Officer,
that it is a fit case for the issue of such notice.]
30[Explanation.—For the
removal of doubts, it is hereby declared that the Joint Commissioner, the
Commissioner or the Chief Commissioner, as the case may be, being satisfied on
the reasons recorded by the Assessing Officer about fitness of a case for the
issue of notice under section 148, need not issue
such notice himself.]