Notice under section 148

If there is delay in filing return, it may attract Interest u/s 234A(3) if he originally filed a return and u/s 234A(1) if no return was filed originally.

After filing return, assessee can seek reason recorded by assessing officer for issueing notice u/s148 and can clear his stand during assessment/re-assessment proceedings.

Assessee already had filed the return within the due date. There was no delay in filing the return.

so I have to just reply to this notice by writing letter and attaching the copy of return filed

The reply - to treat the original return as the return in response to notice u/s 148, should be filed within the time specified in the notice, otherwise the delay would attract interest u/s 234A(3) if the tax on re-assessed income is higher than the tax on returned income.

thanks for the help