Conducting inquiry, providing opportunity before issue of notice u/s 148 - Section 148A - Upto 31.08.2024

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..... ired, with the prior approval of specified authority , with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than 7 days and but not exceeding 30 days from the date on which such .....

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..... earch is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A in the case of the assessee on or after the 1st day of April, 2021; or (b) the Assessing Officer is satisfied, with the prior approval of the PCIT/CIT, that any money, bullion, jewellery or other valuable article or thing, seized in a search under section 132 or requisitione .....

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..... WRIT to HC if principle of natural justice not complied by AO. Meaning of specified term Specified authority (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General, if mor .....

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