Section 284
Section 284: sanction for issue of notice
Section 284 is a short definitional provision: it identifies who the "specified authority" is for the purposes of sections 280 and 281 - the officer whose prior approval the Assessing Officer needs before issuing a reassessment notice or deciding whether to issue one.
Who is the specified authority
The specified authority for the purposes of sections 280 and 281 is the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.
Frequently asked questions
Whose approval is needed before a reassessment notice is issued?
Under Section 284, it is the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director - referred to as the "specified authority" in sections 280 and 281.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our team about your reassessment noticeLast updated 9 September 2026