https://www.taxtmi.com/acts?id=39737 Where the Assessing Officer has information suggesting escaped taxable income, he must serve a notice to show cause accompanied by that information and allow the assessee time to reply; thereafter, taking into account the reply and material on record, the Assessing Officer shall, with the prior approval of the specified authority, decide whether it is a fit case to issue a notice under section 148. The pre-notice procedure does not apply to cases arising from searches or requisitions or from information received under the notified scheme. en-us Thu, 01 Apr 2021 12:38:35 +0530 Tue, 01 Jul 2025 16:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39737 Where the Assessing Officer has information suggesting escaped taxable income, he must serve a notice to show cause accompanied by that information and allow the assessee time to reply; thereafter, taking into account the reply and material on record, the Assessing Officer shall, with the prior approval of the specified authority, decide whether it is a fit case to issue a notice under section 148. The pre-notice procedure does not apply to cases arising from searches or requisitions or from information received under the notified scheme. Act-Rules Income Tax Thu, 01 Apr 2021 12:38:35 +0530 https://www.taxtmi.com/acts?id=39737