Section 148A - Procedure before issuance of notice under section 148

Mandatory pre-notice procedures required under Section 148A before issuing escaped income assessment notices with show cause opportunity

Section 148A establishes mandatory pre-notice procedures before issuing assessment notices under section 148 for escaped income. The Assessing Officer must serve a show cause notice to the assessee, providing information suggesting tax escapement and opportunity for response. After considering the assessee's reply, the Officer must obtain prior approval from specified authority before deciding whether to proceed with section 148 notice. The provision includes exceptions for cases involving search operations under sections 132/132A and information received under section 135A schemes.