Authority competent to make the block assessment.

The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an 2[Assistant Commissioner or Deputy Commissioner] or an 3[Assistant Director or Deputy Director], as the case may be:

Provided that no such order shall be passed without the previous approval of—

1. (a) the 4[Principal Commissioner or Commissioner] or 5[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;
2. (b) the 6[Joint Commissioner] or the 7[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.]