Objections to notice u/s 148


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23 November 2017 Can one file objections to the reasons provided for issue of notice u/s 148 during the reassessment proceedings in course of hearings before ITO, (i.e. before any assessment order is passed) or they can only be filed before start of the process?

23 November 2017 Procedure is given in seriatim

1. Revised return to be filed.

2, Objection to be filed with in the time allowed in 148 notice.

3, File a letter along with the above objection seeking copy of the reasons recorded
to issue such notice

4. After getting the reasons, detailed objection can be filed either before receiving
143(2) notice or in the course of hearing.









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