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)
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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

Aashok Kumar Sharma

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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)
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19 January 2024 Thank you so much

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)
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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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