Section 284Chapter 16
Sanction for issue of notice
The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.
Chapters23
- ¶Chapter 16 overview
- 268Inquiry before assessment
- 269Estimation of value of assets by Valuation Officer
- 270Assessment
- 271Best judgment assessment
- 272Power of Joint Commissioner to issue directions in certain cases
- 273Faceless Assessment
- 274Reference to Principal Commissioner or Commissioner in certain cases
- 275Reference to Dispute Resolution Panel
- 276Method of accounting
- 277Method of accounting in certain cases
- 278Taxability of certain income
- 279Income escaping assessment
- 280Issue of notice
- 281Procedure before issuance of notice under section 280
- 282Time limit for notices under sections 280 and 281
- 283Provision for cases where assessment is in pursuance of an order on appeal, etc
- 284Sanction for issue of notice
- 285Other provisions
- 286Time limit for completion of assessment, reassessment and recomputation
- 287Rectification of mistake
- 288Other amendments
- 289Notice of demand
- 290Modification and revision of notice in certain cases
- 291Intimation of loss
- 292Assessment of income pertaining to the block period
- 293Computation of total income of block period
- 294Procedure for block assessment
- 295Undisclosed income of any other person
- 296Time-limit for completion of block assessment
- 297Certain interests and penalties not to be levied or imposed
- 298Levy of interest and penalty in certain cases
- 299Authority competent to make assessment of block period
- 300Application of other provisions of Act
- 301Interpretation
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