Issue of notice.

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.... clause (a) shall require the assessee to furnish, within such period as may be specified therein, a return of his income or income of any other person in respect of whom he is assessable under this Act during the relevant tax year.[1] (c) the period specified in the notice referred to in clause (a) shall not exceed three months from the end of the month in which such notice is issued. (2) The ....

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....val of the specified authority, where the Assessing Officer has received-- (a) information under the scheme notified under section 260; or (b) directions from the Approving Panel under section 274(6); or (c) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any pr....