Report No. 12

115. Approval of Inspecting Assistant Commissioner.-

No order shall be made by the Income-tax Officer under section 113 [section 23A(1) operative part] unless the previous approval of the Inspecting Assistant Commissioner has been obtained, and the Inspecting Assistant Commissioner shall not give his approval to any order proposed to be made by the Income-tax Officer until he has given the company concerned an opportunity of being heard.

[Section 23A(8)]