Section 148

A notice for AY 2009-10 issued in 2021 is significantly beyond the traditional 6-year limitation period. While the Supreme Court allowed some notices issued post-April 2021 to be treated as valid under the new Section 148A process, such action is subject to strict conditions, including the requirement that the Assessing Officer must have evidence of escaped income (often linked to assets for older years). Please consult a qualified tax professional to review your specific notice and file a formal response.