https://www.taxtmi.com/article/detailed?id=10326 The Finance Act, 2021 mandates that before issuing any notice under section 148 the Assessing Officer must, with prior approval where required, conduct any necessary enquiry, serve a show cause notice disclosing information and enquiry results, consider the assessee's reply, and then pass a reasoned order within prescribed timeframes deciding whether issuance of a notice is justified; specified exceptions apply for search and requisition cases and prior approvals are required at multiple stages. en-us Wed, 23 Mar 2022 10:50:05 +0530 Wed, 23 Mar 2022 10:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10326 The Finance Act, 2021 mandates that before issuing any notice under section 148 the Assessing Officer must, with prior approval where required, conduct any necessary enquiry, serve a show cause notice disclosing information and enquiry results, consider the assessee's reply, and then pass a reasoned order within prescribed timeframes deciding whether issuance of a notice is justified; specified exceptions apply for search and requisition cases and prior approvals are required at multiple stages. Articles Income Tax Wed, 23 Mar 2022 10:50:05 +0530 https://www.taxtmi.com/article/detailed?id=10326