Income-tax Act, 1961 · Chapter XIV: B · Special procedure for assessment of search cases
Section 158BG: Authority competent to make the block assessment
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an [Assistant Commissioner or Deputy Commissioner] or an [Assistant Director or Deputy Director], as the case may be:
Provided that no such order shall be passed without the previous approval of—
(a) the [Principal Commissioner or Commissioner] or [Principal Director 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 [Joint Commissioner] or the [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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 158BG
No Supreme Court judgment in our database cites this section yet.