Pre-notice inquiry and show-cause opportunity required before issuing reassessment notice, with prior authority approval and exceptions. Section 148A mandates that, before issuing a notice under section 148, the Assessing Officer shall-with prior approval of the specified authority-conduct any required enquiry; serve a show-cause notice giving the assessee seven to thirty days (extendable) to reply; consider the reply; and decide by order, with prior approval of the specified authority, within one month from the end of the month in which the reply is received or the reply period expires whether to issue a section 148 notice. Exceptions apply for specified search and seizure circumstances.
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.
Pre-notice inquiry and show-cause opportunity required before issuing reassessment notice, with prior authority approval and exceptions.
Section 148A mandates that, before issuing a notice under section 148, the Assessing Officer shall-with prior approval of the specified authority-conduct any required enquiry; serve a show-cause notice giving the assessee seven to thirty days (extendable) to reply; consider the reply; and decide by order, with prior approval of the specified authority, within one month from the end of the month in which the reply is received or the reply period expires whether to issue a section 148 notice. Exceptions apply for specified search and seizure circumstances.
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