Section 284 — Sanction for issue of notice

The specified authority for the purposes of sections 280 and 281 46 shall
be the Additional Commissioner or the Additional Director or the Joint Com-
missioner or the Joint Director.

Related sections

Section 268 — Inquiry before assessment
Section 269 — Estimation of value of assets by Valuation Officer
Section 270 — Assessment
Section 271 — Best judgment assessment
Section 272 — Power of Joint Commissioner to issue directions in certain cases
Section 273 — Faceless Assessment
Section 274 — Reference to Principal Commissioner or Commissioner in certain cases
Section 275 — Reference to Dispute Resolution Panel
Section 276 — Method of accounting
Section 277 — Method of accounting in certain cases
Section 278 — Taxability of certain income
Section 279 — Income escaping assessment
Section 280 — Issue of notice where income has escaped assessment
Section 281 — Procedure before issuance of notice under section 280
Section 282 — Time limit for notices under sections 280 and 281
Section 283 — Provision for cases where assessment is in pursuance of an order on appeal, etc
Section 285 — Other provisions
Section 286 — Time limit for completion of assessment, reassessment and recomputation
Section 287 — Rectification of mistake
Section 288 — Other amendments
Section 289 — Notice of demand
Section 290 — Modification and revision of notice in certain cases
Section 291 — Intimation of loss
Section 292 — Assessment of total undisclosed income as a result of search
Section 293 — Computation of total undisclosed income of block period
Section 294 — Procedure for block assessment
Section 295 — Undisclosed income of any other person
Section 296 — Time-limit for completion of block assessment
Section 297 — Certain interests and penalties not to be levied or imposed
Section 298 — Levy of interest and penalty in certain cases. [S. 158BFA of the 1961 Act]
Section 299 — Authority competent to make assessment of block period
Section 300 — Application of other provisions of Act
Section 301 — Interpretation