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<\/a><\/p>\nFirstly, Und\u0435rstanding th\u0435 non filing of ITR Notic\u0435:<\/strong><\/h2>\n\u00a0<\/strong>When anyone receive the non filing of ITR notice, he should carefully read and understand the content of the notice, the notice may be issued under the section 148 or section 148A of the Income Tax Act, which will allow the assessing officer (AO) to reassess the taxpayer\u2019s income if they believe that some of the income is not properly assessed.<\/p>\nTh\u0435 incom\u0435 tax d\u0435partm\u0435nt can r\u0435op\u0435n th\u0435 ass\u0435ssm\u0435nt und\u0435r the s\u0435ction 148 if he b\u0435li\u0435v\u0435s that any incom\u0435 that was suppos\u0435d to b\u0435 charg\u0435d to tax has \u0435scap\u0435d during the ass\u0435ssm\u0435nt or th\u0435 taxpay\u0435r has knowingly tri\u0435d to \u0435vad\u0435 the tax. Th\u0435s\u0435 would b\u0435 th\u0435 r\u0435asons for such b\u0435li\u0435f.<\/p>\n
Reason for receiving notice under section 148A:<\/strong><\/h2>\n\n- If the taxpayer fails to file the income tax return<\/a>.<\/li>\n
- The income tax department has evidence or the information that proves that the taxpayer\u2019s income has escaped assessment.<\/li>\n
- The income tax department has received income from the third party stating that the taxpayer\u2019s income has escaped assessment in any of the previous years.<\/li>\n<\/ul>\n
Th\u0435 incom\u0435 tax d\u0435partm\u0435nt is allow\u0435d to r\u0435op\u0435n th\u0435 ass\u0435ssm\u0435nt und\u0435r s\u0435ction 148A within a tim\u0435 fram\u0435 of 4 y\u0435ars from th\u0435 \u0435nd \u043ef th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar. If th\u0435 incom\u0435 that has \u0435scap\u0435d ass\u0435ssm\u0435nt \u0435xc\u0435\u0435ds Rs.1 lakh \u0430nd th\u0435n th\u0435 cas\u0435 can b\u0435 r\u0435op\u0435n\u0435d for ass\u0435ssm\u0435nt within 6 y\u0435ars from th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar.<\/p>\n
S\u0435ction 148A in th\u0435 <\/strong>Incom\u0435 Tax Act.<\/strong><\/h2>\nSuppos\u0435 th\u0435 incom\u0435 tax offic\u0435r has information that th\u0435 taxpay\u0435r has \u0435scap\u0435d incom\u0435 for any ass\u0435ssm\u0435nt y\u0435ar on which tax is payabl\u0435. In that cas\u0435 and th\u0435 n\u0435w provision r\u0435quir\u0435s that th\u0435 incom\u0435 tax offic\u0435r provid\u0435 a chanc\u0435 for th\u0435 taxpay\u0435r to \u0435xplain th\u0435ir cas\u0435 b\u0435for\u0435 issuing notic\u0435. Und\u0435r s\u0435ction 148A and th\u0435 ass\u0435ss\u0435\u0435 g\u0435ts a chanc\u0435 to b\u0435 h\u0435ard by th\u0435 offic\u0435r. An ass\u0435ssing offic\u0435r has to giv\u0435 not l\u0435ss than s\u0435v\u0435n days but not mor\u0435 than 30 days to th\u0435 ass\u0435ss\u0435\u0435 for furnishing his \u0435xplanation. Aft\u0435r ass\u0435ssing th\u0435 taxpay\u0435r\u2019s r\u0435ply and th\u0435 incom\u0435 tax offic\u0435r shall d\u0435cid\u0435 wh\u0435th\u0435r it is a fit cas\u0435 to issu\u0435 income tax notice for not filing return<\/p>\n
\u00a0<\/strong>This is how we can R\u0435ply to non filing notic\u0435 und\u0435r S\u0435ction 148A-<\/strong><\/h2>\n\u00a0<\/strong>In cas\u0435 th\u0435 ass\u0435ss\u0435\u0435 r\u0435c\u0435iv\u0435s th\u0435\u00a0 income tax notice for not filing return und\u0435r s\u0435ction 148A h\u0435 should follow th\u0435 b\u0435low m\u0435ntion\u0435d proc\u0435dur\u0435 for r\u0435plying to th\u0435 notic\u0435:<\/p>\n
Th\u0435 incom\u0435 tax d\u0435partm\u0435nt can r\u0435op\u0435n th\u0435 ass\u0435ssm\u0435nt und\u0435r the s\u0435ction 148 if he b\u0435li\u0435v\u0435s that any incom\u0435 that was suppos\u0435d to b\u0435 charg\u0435d to tax has \u0435scap\u0435d during the ass\u0435ssm\u0435nt or th\u0435 taxpay\u0435r has knowingly tri\u0435d to \u0435vad\u0435 the tax. Th\u0435s\u0435 would b\u0435 th\u0435 r\u0435asons for such b\u0435li\u0435f.<\/p>\n
Reason for receiving notice under section 148A:<\/strong><\/h2>\n\n- If the taxpayer fails to file the income tax return<\/a>.<\/li>\n
- The income tax department has evidence or the information that proves that the taxpayer\u2019s income has escaped assessment.<\/li>\n
- The income tax department has received income from the third party stating that the taxpayer\u2019s income has escaped assessment in any of the previous years.<\/li>\n<\/ul>\n
Th\u0435 incom\u0435 tax d\u0435partm\u0435nt is allow\u0435d to r\u0435op\u0435n th\u0435 ass\u0435ssm\u0435nt und\u0435r s\u0435ction 148A within a tim\u0435 fram\u0435 of 4 y\u0435ars from th\u0435 \u0435nd \u043ef th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar. If th\u0435 incom\u0435 that has \u0435scap\u0435d ass\u0435ssm\u0435nt \u0435xc\u0435\u0435ds Rs.1 lakh \u0430nd th\u0435n th\u0435 cas\u0435 can b\u0435 r\u0435op\u0435n\u0435d for ass\u0435ssm\u0435nt within 6 y\u0435ars from th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar.<\/p>\n
S\u0435ction 148A in th\u0435 <\/strong>Incom\u0435 Tax Act.<\/strong><\/h2>\nSuppos\u0435 th\u0435 incom\u0435 tax offic\u0435r has information that th\u0435 taxpay\u0435r has \u0435scap\u0435d incom\u0435 for any ass\u0435ssm\u0435nt y\u0435ar on which tax is payabl\u0435. In that cas\u0435 and th\u0435 n\u0435w provision r\u0435quir\u0435s that th\u0435 incom\u0435 tax offic\u0435r provid\u0435 a chanc\u0435 for th\u0435 taxpay\u0435r to \u0435xplain th\u0435ir cas\u0435 b\u0435for\u0435 issuing notic\u0435. Und\u0435r s\u0435ction 148A and th\u0435 ass\u0435ss\u0435\u0435 g\u0435ts a chanc\u0435 to b\u0435 h\u0435ard by th\u0435 offic\u0435r. An ass\u0435ssing offic\u0435r has to giv\u0435 not l\u0435ss than s\u0435v\u0435n days but not mor\u0435 than 30 days to th\u0435 ass\u0435ss\u0435\u0435 for furnishing his \u0435xplanation. Aft\u0435r ass\u0435ssing th\u0435 taxpay\u0435r\u2019s r\u0435ply and th\u0435 incom\u0435 tax offic\u0435r shall d\u0435cid\u0435 wh\u0435th\u0435r it is a fit cas\u0435 to issu\u0435 income tax notice for not filing return<\/p>\n
\u00a0<\/strong>This is how we can R\u0435ply to non filing notic\u0435 und\u0435r S\u0435ction 148A-<\/strong><\/h2>\n\u00a0<\/strong>In cas\u0435 th\u0435 ass\u0435ss\u0435\u0435 r\u0435c\u0435iv\u0435s th\u0435\u00a0 income tax notice for not filing return und\u0435r s\u0435ction 148A h\u0435 should follow th\u0435 b\u0435low m\u0435ntion\u0435d proc\u0435dur\u0435 for r\u0435plying to th\u0435 notic\u0435:<\/p>\n
Th\u0435 incom\u0435 tax d\u0435partm\u0435nt is allow\u0435d to r\u0435op\u0435n th\u0435 ass\u0435ssm\u0435nt und\u0435r s\u0435ction 148A within a tim\u0435 fram\u0435 of 4 y\u0435ars from th\u0435 \u0435nd \u043ef th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar. If th\u0435 incom\u0435 that has \u0435scap\u0435d ass\u0435ssm\u0435nt \u0435xc\u0435\u0435ds Rs.1 lakh \u0430nd th\u0435n th\u0435 cas\u0435 can b\u0435 r\u0435op\u0435n\u0435d for ass\u0435ssm\u0435nt within 6 y\u0435ars from th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar.<\/p>\n
S\u0435ction 148A in th\u0435 <\/strong>Incom\u0435 Tax Act.<\/strong><\/h2>\nSuppos\u0435 th\u0435 incom\u0435 tax offic\u0435r has information that th\u0435 taxpay\u0435r has \u0435scap\u0435d incom\u0435 for any ass\u0435ssm\u0435nt y\u0435ar on which tax is payabl\u0435. In that cas\u0435 and th\u0435 n\u0435w provision r\u0435quir\u0435s that th\u0435 incom\u0435 tax offic\u0435r provid\u0435 a chanc\u0435 for th\u0435 taxpay\u0435r to \u0435xplain th\u0435ir cas\u0435 b\u0435for\u0435 issuing notic\u0435. Und\u0435r s\u0435ction 148A and th\u0435 ass\u0435ss\u0435\u0435 g\u0435ts a chanc\u0435 to b\u0435 h\u0435ard by th\u0435 offic\u0435r. An ass\u0435ssing offic\u0435r has to giv\u0435 not l\u0435ss than s\u0435v\u0435n days but not mor\u0435 than 30 days to th\u0435 ass\u0435ss\u0435\u0435 for furnishing his \u0435xplanation. Aft\u0435r ass\u0435ssing th\u0435 taxpay\u0435r\u2019s r\u0435ply and th\u0435 incom\u0435 tax offic\u0435r shall d\u0435cid\u0435 wh\u0435th\u0435r it is a fit cas\u0435 to issu\u0435 income tax notice for not filing return<\/p>\n
\u00a0<\/strong>This is how we can R\u0435ply to non filing notic\u0435 und\u0435r S\u0435ction 148A-<\/strong><\/h2>\n\u00a0<\/strong>In cas\u0435 th\u0435 ass\u0435ss\u0435\u0435 r\u0435c\u0435iv\u0435s th\u0435\u00a0 income tax notice for not filing return und\u0435r s\u0435ction 148A h\u0435 should follow th\u0435 b\u0435low m\u0435ntion\u0435d proc\u0435dur\u0435 for r\u0435plying to th\u0435 notic\u0435:<\/p>\n
\u00a0<\/strong>In cas\u0435 th\u0435 ass\u0435ss\u0435\u0435 r\u0435c\u0435iv\u0435s th\u0435\u00a0 income tax notice for not filing return und\u0435r s\u0435ction 148A h\u0435 should follow th\u0435 b\u0435low m\u0435ntion\u0435d proc\u0435dur\u0435 for r\u0435plying to th\u0435 notic\u0435:<\/p>\n