(5)No notice under this section shall be issued without prior approval of the specified authority, where the Assessing Officer has received––(a)information under the scheme notified under section 260; or(b)directions from the Approving Panel under section 274(6); or(c)any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law.
