Procedure before issuance of notice under section 280.

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Full Text of the Document

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....he shall, before issuing any notice under section 280 provide an opportunity of being heard to such assessee by serving upon him a show cause notice. (2) The notice to show cause referred to in sub-section (1) shall be accompanied by the information which suggests that income chargeable to tax has escaped assessment in his case for the relevant tax year, and on receipt of such notice, the asses....