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Notice u/s 148A

RAVINDRA GANGADHAR DEVALE (TAX PRACTITIONER) (286 Points)

23 February 2023

Notice received against 148A for Non filling of income tax return for the fy 2018-19 How to response.

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4 Replies

Ayush (Executive ) (6432 Points)
Replied 23 February 2023

Carefully review the notice received under section 148A, and make sure you understand the reason for the notice and the timeline for responding.
If you haven't filed the return, then you need to file it immediately.
Collect all the relevant documents related to your income and taxes paid for the financial year 2018-19. These documents include Form 16, Form 26AS, bank statements, etc.
Prepare a response to the notice explaining your case, attach all relevant documents, and submit it to the concerned income tax officer within the timeline mentioned in the notice.

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CA Sorav Gupta (Chartered Accountant) (1000 Points)
Replied 24 February 2023

Since you have received the notice u/s 148A, you have to furnish the reply to the AO within the time specified in the notice citing the reasons for non-filing of return for the relevant A.Y.

The AO will examine your reply & if your reply satisfies the officer, then the proceeding will be dropped by the AO.

If the reply does not satisfy him, then your case u/s 148 will be opened by the officer for the said F.Y. & then you will have to file the return u/s 148 & furnish the documents as asked by the officer from time to time.

it is suggested to obtain the assistance of any CA or other professional to draft the reply.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

Aarika (Finance Professional) (1860 Points)
Replied 25 April 2023

If you receive a notice u/s 148A, you need to reply to the AO within the specified time, explaining the reasons for not filing the return for the relevant assessment year (AY). The AO will review your reply and drop the proceeding if satisfied, but if not satisfied, the AO will open your case u/s 148 for the relevant financial year (FY). You will have to file the return u/s 148 and provide the documents requested by the AO.

Walters Shane (4 Points)
Replied 26 April 2023

You are required to provide the reply to the AO within the time provided in the notice outlining the reasons for non-filing of return for the relevant A.Y. Given that you have received the notice under section 148A, you are obligated to do so. The AO will review your response, and if the officer finds that your response satisfies his or her needs, the proceeding will not be pursued further by the AO penalty kick online. If the response does not satisfy him, then the officer will initiate your case under section 148 for the given F.Y., and then you will be required to file the return under section 148 and furnish the documents as asked by the officer from time to time.