Issue of notice where income has escaped assessment.

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....long 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 (c) the period specified in the notice referred to in clause (a) shall ....

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....e 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 under section 274(6); or (c) any finding or direction contained in an order passed by any authority, ....