Sanction for issue of notice
30[Sanction for issue of notice.
151. Specified authority for the purposes of sections 148 and 148A shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be.]
30. Sub. by the Act No. 15 of 2024, w.e.f. 1-9-2024. Prior to its substitution, section 151, as amended by the Act No. 4 of 1988, w.e.f. 1-4-1989, Act No. 12 of 1990, w.e.f. 1-4-1990, Act No. 21 of 1998, w.e.f. 1-10-1998, Act No. 18 of 2008, w.r.e.f. 1-10-1998, Act No. 25 of 2014, w.r.e.f. 1-6-2013, Act No. 20 of 2015, w.e.f. 1-6-2015, Act No. 13 of 2021, w.e.f. 1-4-2021 and Act No. 8 of 2023, w.e.f. 1-4-2023, read as under:
"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 Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year:
Provided that the period of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as excluded by the third or fourth or fifth provisos or extended by the sixth proviso to sub-section (1) of section 149."