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<h1>New Procedure for Issuing Income Tax Notices Under Section 148A: Key Steps and Exceptions Explained</h1> Section 148A outlines the procedure for issuing a notice under section 148 of the Income Tax Act, effective until August 31, 2024. Before issuing such a notice, the Assessing Officer must conduct an inquiry with prior approval from the specified authority and provide the assessee an opportunity to be heard with a notice period between 7 to 30 days. The officer must consider the assessee's response and decide on issuing a notice under section 148 within a month. Exceptions to this procedure include cases involving searches or requisitions under sections 132 or 132A. Appeals against orders under section 148A are not possible, but a writ can be filed if natural justice principles are violated. The specified authority varies based on the elapsed time since the relevant assessment year.
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