9[Authority competent to make the block assessment.
158BG. The order of assessment for the block period shall
be passed by an Assessing Officer not below the rank of an Assistant
Commissioner 10[or Deputy Commissioner] or an Assistant Director 10[or Deputy Director], as the case may be :
Provided that no such order shall be passed without the previous approval of—
(a) the Commissioner or Director, as the case may
be, in respect of search initiated under section 132
or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995 but
before the 1st day of January, 1997;
(b) the 11[Joint] Commissioner or the 11[Joint] Director, as the case may be, in respect of search initiated
under section 132 or books of account, other
documents or any assets requisitioned under section
132A, on or after the 1st day of January, 1997.]