Issue of notice where income has escaped assessment.

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...., along with a copy of the order passed under section 281(3); (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; and ^1[(c) the period specified in the notice referred to in clause (a....

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.... which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant tax year. (5) No notice under 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 unde....

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....ent referred to in section 159 of this Act; (d) any information made available to the Assessing Officer under the scheme notified under section 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-sect....