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of <h1>Assessing Officer must serve show-cause with attached information before considering notice under Section 280; exceptions per Sections 260 and 274(6)</h1> Where the Assessing Officer has information suggesting escaped income for a tax year, he must first serve the assessee a notice to show cause, attaching the information and allowing a specified period for reply. Taking the reply and record material into account, the Assessing Officer, with prior approval of the specified authority, shall decide whether it is a fit case to issue a notice under section 280. This pre-notice procedure does not apply where the Assessing Officer's information arises from the notified scheme under section 260, directions of the Approving Panel under section 274(6), or findings/directions in orders of any authority, Tribunal, or court.
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