Income notice f/y 2011-2012

Has your client received notice under section 148?

You can challenge the notice as it is time barred in light of section 149 of the Income-tax Act, 1961 (Act). The relevant provision is reproduced hereunder for your ready reference:

149. (1) No notice under section 148 shall be issued for the relevant assessment year,-

(a) ....

(b) if three years, but nor more than ten years, have elapsed from the end of the relevant assessment year unless the Assessing Officer has in his possession books of accounts or other documents or evidence which reveal that the income chargeable to tax, represented in the form of asset, which has escaped assessment amounts to or is likely to amount to fifty lakhs rupees or more for that year.

In your case, since the amount is less than INR 50 Lakhs, your client can consider taking shelter of section 149 of the Act. Even First Proviso to section 149 of the IT Act would also come to your client's rescue.

Your client can either file writ before the HC challenging the reopening or take this ground before CIT(A)

Thank you for your reply Sir., Notice sent to income tax officer Sec 148. face to face assessment.  Client did not have a book and purchase bills and sales bills for that time. I have only bank statement. He makes only 10% profit for the business. Is it possible to win this case.

Thank you for your reply Sir., Notice sent to income tax officer Sec 148. face to face assessment.  Client did not have a book and purchase bills and sales bills for that time. I have only bank statement. He makes only 10% profit for the business. Is it possible to win this case.

Cannot comment on the probability of winning the cases. Furthermore, one needs to go through the documents in detail to understand the facts of the case. On the limited facts stated in your query, it appears that the reassessment is time barred. Please refer First  proviso to section 149(1) for this..