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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>Sanction for issue of notice: specified senior tax officers authorised to approve notices for income escaping assessment.</h1> Clause 284 designates the specified authority to sanction the issue of notices in cases of income escaping assessment as the Additional Commissioner, the Additional Director, the Joint Commissioner, or the Joint Director, thereby prescribing the senior tax officers who may authorize notice-based assessment proceedings.

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