BI CFO / Notice Desk / Guide
Section 148A notice: before your assessment is reopened
| What it is | A show-cause notice before reopening an earlier year |
| Deadline | The date in the notice; ask for more time if needed |
| Risk | High: a weak reply usually leads to reassessment |
| Our fee to respond | from ₹15,000 |
Send your notice to a CA Free first look within 1 working day.
Why you received it
The department has information suggesting income escaped tax in an earlier year, often from high-value transactions, property deals, cash deposits or information from other agencies.
Before reopening, it must give you a chance to explain. The notice under section 148A comes with the information it relies on.
Time limits
After the 2024 amendments, a year can generally be reopened within about three years from the end of the relevant assessment year, and up to about five years only if the income said to have escaped is ₹50 lakh or more. Older years are generally outside the time limit.
Check the year in the notice against these limits first; a time-barred notice can be challenged on that ground alone.
How to prepare a reply
- Read the information relied on. Match each transaction to your records: bank statements, sale deeds, contract notes.
- Show where the income was already taxed, why the transaction is not income, or why the amount is wrong.
- Attach evidence. A short, organised reply with documents is stronger than a long explanation.
- If the information is incomplete, ask for the full material before replying.
Income tax notices about years up to tax year 2025-26 still cite the Income-tax Act, 1961, which is why most notices issued today use the familiar section numbers. Notices about tax year 2026-27 onwards cite the renumbered sections of the Income-tax Act, 2025; the process is broadly the same.
Common questions
Can I ignore it if I did nothing wrong?
No. Without a reply, the officer will usually pass an order to reopen and issue a notice under section 148.
Will there be a hearing?
Proceedings are largely faceless and online; you reply through the portal and may request a video hearing.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Section 143(1) intimation: what it means and what to do
- Defective return notice under section 139(9)
- Section 245: refund adjusted against an old demand
- Section 143(2) scrutiny notice: what happens next
- GST ASMT-10: discrepancies found in your returns
- GST DRC-01A and DRC-01: before a demand is confirmed
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.