Section 122(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)If the assessing authority is satisfied that an assessee has escaped assessment, or has been under-assessed, the assessing authority may, at any time within a period of six years following the close of the year for which the assessment or reassessment is to be made, issue notice to be assessee, and after hearing him and making such enquiry as it considers necessary, may proceed to assess or reassess the tax payable.
