No, the proper officer has to obtain prior permission of Additional/Joint Commissioner to proceed to assess the tax liability.
(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 22)
ॐ असतो मा सद्गमय
No, the proper officer has to obtain prior permission of Additional/Joint Commissioner to proceed to assess the tax liability.
(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 22)