Doubt reg: U/s.149 of the Income Tax Act,1961
This query is : Resolved
Quick Summary
03 September 2025
Sir, inorder to count the time limit ie. less then three years or more than three year, whether the notice date of 148(b) is to be considered ? or the notice date of 148 is to be considered.
Dhirajlal Rambhia
(Expert)
03 September 2025
Always check the date on which the Assessing Officer issues the Section 148 notice to determine if it falls within the "less than three years" or "more than three years" time frame.
The Section 148A(b) notice date is relevant for compliance and chronology, but the computation for limitation period is anchored to the Section 148 notice issuance date.
The date that matters for the reassessment time limit under Section 148 is the date of the notice under Section 148, not Section 148A(b).
The Section 148A(b) notice date is relevant for compliance and chronology, but the computation for limitation period is anchored to the Section 148 notice issuance date.
The date that matters for the reassessment time limit under Section 148 is the date of the notice under Section 148, not Section 148A(b).
03 September 2025
thank you sir, also there should be minimum 7 days time period between the date of issuance of notice u/s.148A(b) to u/s.148A(d).
Dhirajlal Rambhia
(Expert)
03 September 2025
Yes, there must be a minimum 7 days time period between the date of issuance of notice under Section 148A(b) and the response required from the assessee before an order is passed under Section 148A(d) of the Income Tax Act. This statutory requirement ensures that the assessee is given a fair opportunity to respond, as explicitly stated in Section 148A(b).
Section 148A(b) of the Income Tax Act specifies that the opportunity of being heard must be given to the assessee through a show cause notice, stipulating a time period “not less than 7 days and not exceeding 30 days” from the date on which such notice is issued. This means the minimum statutory period is 7 days.
Section 148A(b) of the Income Tax Act specifies that the opportunity of being heard must be given to the assessee through a show cause notice, stipulating a time period “not less than 7 days and not exceeding 30 days” from the date on which such notice is issued. This means the minimum statutory period is 7 days.
Dhirajlal Rambhia
(Expert)
20 September 2025
Good Luck..
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- EPF ECR NEW RULES Sep 17th 2026
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Taxation of crypto futures in India Fy 2026- 2027
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
