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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>Procedure for issuing reassessment notices: pre-notice show-cause, disclosure of triggering information, and prior authority approval required.</h1> Before issuing a notice under section 148, the Assessing Officer must serve a show-cause notice disclosing the information suggesting escaped income and allow the assessee time to reply; after considering record material and the reply, the Assessing Officer must, with prior approval of the specified authority, determine whether to issue the section 148 notice. The show-cause requirement excludes cases where information arises under the scheme notified under section 135A and applies to enumerated sources of information including risk management, audit objections, international exchanges, certain surveys, and judicial or tribunal orders.

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