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Notice under section 148 of the income tax act, 1961

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(Querist)
10 April 2017 Dear Sir,
An Assesse has received notice u/s. 148 of the IT Act and the Assesse has filed the return for that Assessment year u/s. 148. Now what the proceedings can be taken from the part of IT Deptt on this matter.


Thanks,
Abhishek.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
11 April 2017 Department will call upon the assessee ,by issuing a notice, to produce evidences in support of the return and will pass orders accordingly.
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Studentsca

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Studentsca (Expert)
11 April 2017 Notice US 148 of the Income Tax Act is issued when the AO has "Reason to believe" the income assessable to tax has escaped assessment.

Reason to believe does not mean any rumors or subjective satisfaction of the AO but that he has actual evidence of the same and the reasons to believe are also recorded by the AO before issuing the Notice US 148.
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