https://www.taxtmi.com/acts?id=40514 The amendment removes the requirement for prior approval of the specified authority before issuing a show cause notice under the pre-reopening inquiry, and adds that the inquiry provision does not apply where the Assessing Officer has received information under the scheme notified under section 135A pertaining to income escaping assessment in the assessee's case. en-us Tue, 01 Feb 2022 15:38:59 +0530 Tue, 01 Feb 2022 15:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40514 The amendment removes the requirement for prior approval of the specified authority before issuing a show cause notice under the pre-reopening inquiry, and adds that the inquiry provision does not apply where the Assessing Officer has received information under the scheme notified under section 135A pertaining to income escaping assessment in the assessee's case. Act-Rules Bills Tue, 01 Feb 2022 15:38:59 +0530 https://www.taxtmi.com/acts?id=40514