It is not mandatory to receive a notice u/s 148 if someone is failed to file his/ her return timely. He may file a written request to the jurisdictional Commissioner of Income tax mentioning the reasons due to which he/she couldn't file the return timely. If reasons are genuine, jurisdictional PCIT will pass a order u/s 119(2)(b) of the Act. After that he/she can file his return which he/she couldn't file timely.