Issue of notice.

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.... (b) the notice referred 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 mo....

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....nder this section shall be issued without 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 unde....

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....ction 260; (e) any information which requires action in consequence of the order of a Tribunal or a Court; (f) any information in the case of the assessee emanating from the survey conducted under section 253, other than under sub-section (4) of the said section; (g) any directions in the case of the assessee given by the Approving Panel under section 274(6); (h....