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        Income Tax

        Section 284 - Sanction for issue of notice

        Income-tax Act, 2025
        Part A
        Procedure for assessment

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        Specified authority defined as mid senior officers who must sanction issuance of assessment notices under income tax procedure. The specified authority empowered to sanction issuance of assessment notices is identified as Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, thereby fixing which mid senior administrative officers must authorize notices under the income tax assessment procedure.
                        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.

                              Specified authority defined as mid senior officers who must sanction issuance of assessment notices under income tax procedure.

                              The specified authority empowered to sanction issuance of assessment notices is identified as Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, thereby fixing which mid senior administrative officers must authorize notices under the income tax assessment procedure.


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