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<h1>Assessing Officer must issue notice and supply prior order copy before recomputation; assessee given three months to file prescribed return</h1> Before reassessment or recomputation the Assessing Officer must issue a notice with a copy of the preceding order and require the assessee to furnish a return for the relevant year within a specified period not exceeding three months from the end of the notice month. The required return must follow prescribed form and verification and is treated as if required under the Act, but returns filed after the period are not so deemed. A notice may be issued only where the officer has information suggesting escaped income, drawn from specified sources (risk data, audits, agreements, surveys, appellate or court orders, approving panels); prior approval is needed when information comes from certain schemes, panels or orders.