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

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..... if required, related to information with prior approval of higher authority. (b) Provide opportunity of being heard to the assessee, by serving SCN to show cause as to why notice u/s 148 should not be issued to him on the basis of information. (c) In this case assessee has to reply within time period given in SCN. Time periord shall not extend this period if a .....

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..... . (ii) The AO is satisfied, with the prior approval of the PCIT/CIT, that any assets or BOA, documents, seized or requisitioned u/s 132 or 132A in case of any other person, belongs to or pertains to or information relates to the assessee. (iii) The AO has received any information under the scheme notified u/s 135A pertaining to income chargeable to tax esc .....

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