fake transaction by icici bank

my spouse having a sub AC in icici in2010/11 and she availed a gold loan from icici and provide some signed cheque to the agent in good faith as security chq. and she has not any pan card at that time. But icici bank has made fake transaction s of 75lakhs from various accounts both Dr and cr.Now IT dept is sending notices u/s148 to my spouse and she is a housewife and having no source of income. kindly suggest the format of letter to reply against u/s148.