Before reopening an assessment, the Assessing Officer must give you an opportunity to explain through a show cause notice under Section 148A2025 Act: s. 281. If the officer is not satisfied, an order is passed and a notice under Section 1482025 Act: s. 280 follows. Under the Income-tax Act, 2025, these provisions correspond to Section 279 (reassessment), Section 280 (notice) and Section 281 (procedure before the notice), with the time limits in Section 282.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Reassessment u/s 281 / 280 (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
Reassessment means the department believes that income chargeable to tax has escaped assessment for an earlier year. The 148A stage is the most important opportunity to stop the reopening. A well-drafted reply on facts, limitation and jurisdiction can result in the proceedings being dropped.
Common reasons it is issued
- Information from AIS, SFT, TDS or other agencies about transactions not reflected in the return
- Cash deposits, property transactions or share transactions flagged by the system
- Information from a search, survey or another taxpayer’s case
- Audit objections raised on an earlier assessment
Time limit to respond
Documents to keep ready
- The 148A notice with the information and material relied upon
- Return, computation and assessment order (if any) of that year
- Bank statements and documents explaining the flagged transaction
- Proof of source for any deposit or investment
How we handle it
- Check limitation, approval of the specified authority, and whether the information was supplied
- Prepare a reply on facts with evidence, and legal objections where available
- After a 148 notice, file the return in response and seek the reasons and the 148A order
- File objections and respond to the reassessment notices that follow
- Evaluate a writ or appeal where the reopening is without jurisdiction
Points to note
- Ask for all the material relied upon if it is not attached to the notice
- Respond within time. The 148A reply is your strongest protection
- Limitation and sanction defects are common. Get them checked
What usually comes next
- Representation in Reassessment Proceedings (Section 147)Representation after the 148 notice
- Notices on Cash Deposits and Unexplained Income (Sections 68 to 69D)Explaining cash deposits and credits
- Appeal before Commissioner of Income Tax (Appeals)Appealing the reassessment order
- Section Mapping 1961 vs 2025Section numbers under the Income-tax Act, 2025
Frequently asked questions
Can reassessment be stopped at the 148A stage?
Yes. If your reply shows that no income escaped assessment, or that the notice is time-barred or without proper approval, the officer may drop the proceedings.
Should I file a return after the 148 notice?
Yes, a return in response to the 148 notice should be filed within the time allowed. Not filing can lead to a best judgment assessment.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- 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.