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vidya shetty (senior accountant)     04 April 2014

Notice under section 148

Hi everybody.

One of our client has received notice u/s.148 for A.Y. 2009-10 proposing to assess /re-assess the income and requiring to deliver a return in prescribed form of the income for the said assessment year.

The assessee had already filed the return of income.

I want to know how to proceed with this notice. What are the steps to be taken in response to this notice?

 4 Replies


SURESHAN K (Auditor)     04 April 2014

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.



vidya shetty

vidya shetty (senior accountant)     05 April 2014

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


SURESHAN K (Auditor)     05 April 2014

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.

vidya shetty

vidya shetty (senior accountant)     05 April 2014

thanks for the help

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