Issue of notice.

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....eferred to in 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 issu....

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....t prior approval 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 Co....