If you have received a notice under section 148A of the Income-tax Act, it means the department is considering reopening your assessment. This stage is critical. A careless or delayed reply can lead to reassessment proceedings under section 148.
Below is a clear, practical explanation of what you should do—without panic and without unnecessary admissions.
What the law says (in simple words)
Section 148A requires the Assessing Officer to give you an opportunity of being heard before reopening an assessment. You are entitled to know the allegations and respond with facts and documents.
What you should do (step-by-step)
- Read the notice carefully and note the deadline.
- Identify the exact allegation or information relied upon.
- Collect relevant records for the assessment year.
- Prepare a point-wise reply with explanations.
- Submit the reply within time and keep proof.
Common mistakes to avoid
- Ignoring the notice or missing the deadline
- Filing a casual or generic reply
- Admitting facts without verification
- Uploading irrelevant documents
Documents you should keep ready
- Copy of the notice
- Income tax return of the year
- Bank statements
- Supporting documents for the transaction questioned
Related reading
- Received a 148A Notice? What to Do Within 48 Hours
- How to Reply to a 148A(b) Notice – Practical Reply Structure
- Difference Between Section 148, 148A and 151 – Explained Simply
- Can an Assessment Be Reopened Only on Audit Objection?
- Section 148A Reassessment Quashed – Key Case Laws on Defective Procedure
Need help?
Need a clear written reply for your specific notice?