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Section 148 (Income Tax)

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This query is : Resolved


( Author )
08 September 2011

what is the recourse for an A.O if an assessee does not file a return u/s148.


not 144- since that section does not specify 148 notice.

not 132 since search is in response to hidden assets or non reply to 131?

thank you.


B.Chackrapani Warrier

( Expert )
08 September 2011

If a notice is isusued u/s 148, the assessee is bound to file a return and that return will be treated as if filed u/s 139. But if the assessee failed to file a return in respose to section 148, AO can take recourse to section 144(1) and assessement can be completed accordingly.



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