Show Cause notice 148

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If you've received a show cause notice under Section 148A(b) of the Income Tax Act, it's likely because your Income Tax Return (ITR) for AY 2020-21 was not filed. The recommended approach is to file a reply to the notice and then submit your ITR in response to a subsequent Section 148 notice. This ensures your ITR is considered validly filed under Section 139, potentially avoiding penalties.

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)

10 January 2024 Client has been served a show cause notice u/s 148A (b). Upon checking on the portal it was noticed that the return for AY 2020-21 was not filed.
Kindly let me know how to proceed in answering this notice. Also let me know the penalty that would be charged

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

14 January 2024 These should help
https://cavinaymittal.com/Blog/686/Income_Tax_Act_1961.aspx
https://taxguru.in/income-tax/draft-reply-section-148ab-notice-considering-sc-order.html#google_vignette
https://cleartax.in/s/notice-section-148-income-tax-act

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)

19 January 2024 Thank you so much

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

05 April 2026 File reply to the Show Cause notice issued u/s 148A(b) and file ITR when you receive notice u/s 148 alongwith Order u/s 148A. Such ITR should be treated as an ITR filed u/s 139 and therefore no penalty is forthcoming. An ITR filed not in response to the notice u/s 148 is likely to be treated as invalid.

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