FILING OF RETURN U/S 148

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M. NARAYANAN (Querist)
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25 February 2011 Please clarify:

1. whether Return of Income filed Belated can be treated as return filed in response to notice u/s 148 of Income Act.
(to be supported by Case laws, if any)

2. Also Let me know whether the Assessing Officer can ask the assessee to file return of Income in response to notice u/s 148 where there is no change in the amount of Income returned.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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25 February 2011 1. In case the date of filing of return comes after the date of issue of notice then it can be so said.

2. U/s 148, you may submit the same income as mentioned in the earlier return.

However, the AO has reasons to believe that
the income chargeable to tax has escaped assessement for any assessment year.

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