Sections of the Income-tax Act, 2025 are shown next to the 1961 Act sections.
After a notice under Section 148 (Section 280 of the 2025 Act), the reassessment proceeds like a scrutiny assessment, but with additional legal issues of jurisdiction, limitation and sanction that can decide the case.
Income Tax, across India (faceless)
Overview
A reassessment must stay within the scope of the information and order under Section 148A2025 Act: s. 281. Additions on unrelated issues and orders on defective notices are frequently challenged.
When this applies
- Notice u/s 1482025 Act: s. 280 issued after the 148A procedure
- Reopening based on information from other agencies
Time limit
As stated in each notice. Reassessment orders are subject to statutory time limits.
Documents needed
- 148A notice, reply, order and 148 notice
- Return filed in response to 148
- Evidence on the issues under enquiry
How we handle it
- Review jurisdiction, limitation and sanction
- Respond on merits with evidence while preserving legal objections
- Challenge additions beyond the scope of reopening
- Advise on appeal or writ where needed
Points to note
- Legal objections must be raised at the earliest stage
- Keep the record complete for appeal
What usually comes next
- Reassessment Notice u/s 148A / 148The 148A stage before reopening
- Appeal before Commissioner of Income Tax (Appeals)Appealing the reassessment order
- Stay of Income Tax Demand During AppealStay of the demand raised
Frequently asked questions
Can reassessment be challenged in High Court?
Where the reopening is without jurisdiction, a writ petition is possible. This requires an advocate; we prepare the tax analysis and coordinate.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.