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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Notice for escaped income requires information suggesting escape and, in certain cases, prior approval before reassessment.</h1> Assessing Officers may issue a notice requiring an assessee to furnish a prescribed, verified return for the relevant previous year before making reassessment, but only where they possess information which suggests that income chargeable to tax has escaped assessment and, in specified circumstances, after obtaining the prior approval of the specified authority. The enumerated triggers for such information include risk-management flagged data, audit objections, international information exchange, specified information schemes, tribunal or court orders, and material from searches or surveys; returns furnished beyond the period allowed are not deemed ordinary returns.

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