Is a notice under 148 always valid?
No. A notice must follow the procedure under 148A, be within the time limit and be issued with the necessary approval. A notice that skips these can be challenged in the portal reply or before the High Court. We check these points first.
What is the time limit for a reassessment notice?
Generally three years from the end of the relevant assessment year, extending up to ten years if the income that escaped assessment is ₹50 lakh or more in the case of an asset, expenditure or entry. The limits have been amended over the years, so we apply the law as applicable to the year.
Should I file a return in response to a 148 notice?
Yes, within the time given, for the year in question. The return must show the correct income. Filing without reply to a notice leads to the officer making an assessment on available information. We prepare the return and the reply together.
What if I did not receive the notice?
Notices are sent to the email and the registered address on the portal. If your email on the portal is old, notices can be missed. We check your portal and your authorised representative's access, and update contact details.
Can I ask for the reasons for reopening?
Yes. After filing the return in response to a 148 notice, you can request the reasons recorded. You can object to the reopening, and the officer must decide the objection before proceeding. We draft the objection where there is a ground.
Can penalty follow a reassessment?
Penalty under 270A may be initiated if the officer finds under-reporting or misreporting. A well-supported reply, and where right, a clean disclosure, reduces the exposure. We review the assessment order for penalty risk.
Is every income tax notice a sign of trouble?
No. Many notices are routine: an intimation under section 143(1) only reports the result of processing your return, and a mismatch alert asks you to confirm figures. Scrutiny under 143(2) and reassessment under 148 are more serious. What matters is reading the section and the date mentioned and replying in the portal before it lapses.
What happens if I ignore an income tax notice?
The assessing officer can pass a best-judgment assessment under section 144 on the information available, usually with a higher demand, and penalties can follow under section 271(1)(b). An ignored notice also does not make the demand go away. A timely, documented reply is almost always cheaper than a default assessment.
How long do I get to reply to a notice?
The reply date is printed on the notice or in the e-proceedings tab of the portal; it is commonly between 7 and 30 days from issue. If the deadline is too short, an extension can be requested through the portal with reasons. Send us the notice the day you receive it so the response is complete, not rushed.
