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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>Show-cause procedure before issuing notice under section 148 requires an opportunity to reply and prior authority approval.</h1> Where the Assessing Officer has information suggesting escaped taxable income, he must serve a notice to show cause accompanied by that information and allow the assessee time to reply; thereafter, taking into account the reply and material on record, the Assessing Officer shall, with the prior approval of the specified authority, decide whether it is a fit case to issue a notice under section 148. The pre-notice procedure does not apply to cases arising from searches or requisitions or from information received under the notified scheme.

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