Issue of Notice for Reassessment - Section 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... come within such period as may be specified in the notice a period of three months from the end of the month in which such notice is issued, or such further period as may be allowed by the Assessing Officer on the basis of an application made in this regard by the assessee [Amended by FA, 2023] Before issuing a notice, the Assessing Officer is required to record reasons for doing so. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (b) any audit objection to the effect that the assessment in the case of the assessee for the RAY has not been made in accordance with the provisions of this Act; or (c) any information received under DTAA u/s 90 or 90A ; or (d) any information made available to the AO under the scheme notified u/s 135A ; or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f account, other documents or any assets are requisitioned u/s 132A (ii) A survey is conducted u/s 133A other than TDS/TCS survey. (iii) 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X