https://www.taxtmi.com/acts?id=39412 Section 148A mandates that, before issuing a notice under section 148, the Assessing Officer shall-with prior approval of the specified authority-conduct any required enquiry; serve a show-cause notice giving the assessee seven to thirty days (extendable) to reply; consider the reply; and decide by order, with prior approval of the specified authority, within one month from the end of the month in which the reply is received or the reply period expires whether to issue a section 148 notice. Exceptions apply for specified search and seizure circumstances. en-us Mon, 01 Feb 2021 19:56:19 +0530 Thu, 04 Feb 2021 14:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39412 Section 148A mandates that, before issuing a notice under section 148, the Assessing Officer shall-with prior approval of the specified authority-conduct any required enquiry; serve a show-cause notice giving the assessee seven to thirty days (extendable) to reply; consider the reply; and decide by order, with prior approval of the specified authority, within one month from the end of the month in which the reply is received or the reply period expires whether to issue a section 148 notice. Exceptions apply for specified search and seizure circumstances. Act-Rules Bills Mon, 01 Feb 2021 19:56:19 +0530 https://www.taxtmi.com/acts?id=39412