On or before 3 years from the end of the relevant assessment year in respect of audit objections and AIR cases.
on or before 10 years from the end of relevant assessment year if the escapement is noticed in pursuance of search and survey and requisition of assets
Notice has to be issued after obtaining prior approval from the principal cit or cit In the former scenario and from principal Ccit or Ccit (in case of no pr. Ccit) in the later scenario
CAclubindia
