Response to notice under section 148

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PAnkaj (Querist)

13 August 2019
What is the prescribe form to file a response to notice u/s 148 ( if i have filed ITR 4 first, should i file the same ITR with same computation again)

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

13 August 2019 First check if the notice is time-barred. If not you may file ITR if not filed u/s 139(1), 139(4) or against notice u/s 142(1)/144. If you had already filed ITR you have the option to file another return or request AO to treat the one already filed as return for the purpose of notice u/s 148. You may ask for a copy of "reason to believe that your income had escaped assessment" as recorded in the file and copy of approval of competent authority to initiate re-assessment. Failure to supply the said documents by AO would invalidate all proceedings u/s 148/147.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

14 August 2019 In response to notice u/s 148, assessee has to file income tax return irrespective of
return filed earlier or not . It is a MANDATORY requirement.

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

16 August 2019 Dear Chackrapani Warrier,
Do you mean that if an individual who do not have any income at all, should obtain a PAN and then file return of income on receipt of notice u/s 148? Is there any such provision in the Act?
Do you advise a beggar who struggles to make both ends meet,should first file return of income on receipt of the notice u/s 148 in order to ask for copy of reason as held by Hon'ble Supreme Court in GKN Driveshaft?
Believe me, there were several of such occasions.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

16 August 2019 Noted. Thanks......................

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

16 August 2019 Dear Warrier,
I have come across with instances where cobblers, toddy tapers, agricultural labourers, coolies, petty traders, vagabonds etc. were issued notices by some ITOs asking them to file return of income and to appear before them, only because these unfortunates have a deposit of Rs.2000/- in the Banks.
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