In the result, all the appeals of the assessee bearing
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
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[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