Section 280
Section 280: issue of notice where income has escaped assessment
Section 280 is the actual notice-issuing provision for reopening a case under Section 279. It requires the Assessing Officer to issue a notice (along with a copy of the order passed under section 281(3)) calling for a return of income, and it defines exactly what "information" can justify reopening.
Issuing the notice
Before making an assessment, reassessment or recomputation under section 279, and subject to section 281, the Assessing Officer must issue a notice to the assessee, along with a copy of the order passed under section 281(3).
The notice requires the assessee to furnish, within the period specified in it, a return of his income (or of any other person he is assessable for) for the relevant tax year.
The period specified in the notice must be not less than thirty days from the date of the notice, and must not exceed three months from the end of the month in which the notice is issued.
How the return is treated
The return must be furnished in the prescribed form, verified in the prescribed manner and containing the prescribed particulars, and is treated as if it were a return furnished under section 263.
A return furnished after the period specified in the notice has expired is not deemed to be a return under section 263.
The "information" threshold
No notice under this section can be issued unless the Assessing Officer has information suggesting that income chargeable to tax has escaped assessment for the relevant tax year.
Where the Assessing Officer has received information under the risk-management scheme, directions from the Approving Panel under section 274(6), or a finding/direction in an appellate, revisional or court order, prior approval of the specified authority is not required before issuing the notice (this exception is set out in sub-section (5)).
- Information as per the Board's risk management strategy for the assessee's case.
- An audit objection that the assessment has not been made as per the Act.
- Information received under an information-exchange agreement referred to in section 159.
- Information made available under the scheme notified under section 260.
- Information requiring action as a consequence of a Tribunal or Court order.
- Information from a survey conducted under section 253 (other than under sub-section (4) of that section).
- Directions given by the Approving Panel under section 274(6).
- A finding or direction in an appellate, reference, revision or other-law court order.
Frequently asked questions
How much time do I get to respond to a Section 280 notice?
The notice must give not less than thirty days, and cannot exceed three months from the end of the month in which the notice was issued, to furnish a return of income for the relevant tax year.
Is a return filed late in response to a Section 280 notice still valid?
No - Section 280(3) states that a return furnished after the period specified in the notice has expired is not deemed to be a return under section 263.
What counts as "information" that lets the Assessing Officer reopen my case?
Section 280(6) lists it exhaustively: risk-management-strategy flags, audit objections, information under an exchange-of-information agreement, information under the notified scheme in section 260, action required by a Tribunal/Court order, survey information, Approving Panel directions under section 274(6), and findings/directions in appellate or court orders.
Related sections
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Get help responding to a Section 280 reassessment noticeLast updated 9 September 2026