https://www.taxtmi.com/acts?id=6538 Where chargeable interest has escaped assessment, been under assessed, or been subject to excessive relief due to omission to make a return or failure to disclose material facts, or on account of information in the Assessing Officer's possession, the Assessing Officer may serve a statutory notice and proceed to assess or reassess the amount chargeable to interest tax; the notice may include requirements analogous to those in the return procedure and the Act applies as if the notice were issued under that return provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6538 Where chargeable interest has escaped assessment, been under assessed, or been subject to excessive relief due to omission to make a return or failure to disclose material facts, or on account of information in the Assessing Officer's possession, the Assessing Officer may serve a statutory notice and proceed to assess or reassess the amount chargeable to interest tax; the notice may include requirements analogous to those in the return procedure and the Act applies as if the notice were issued under that return provision. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6538