Reply to Reassessment Notice Under Section 148 — Draft Template
Ready-to-use draft reply template for reassessment notice under Section 148 alleging income has escaped assessment under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.
Response Deadline: As specified in the notice (typically 15-30 days)
Filing: E-filing portal (incometax.gov.in) → Pending Actions → Response to Notices
When Do You Receive This Notice?
reassessment notice under Section 148 alleging income has escaped assessment is issued by the Assessing Officer / CPC when Section 148/148A provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.
Draft Reply
[On Letterhead]
To,
The Assessing Officer
Subject: Response to Notice u/s 148 / Order u/s 148A dated [Date] — PAN: [PAN] — AY [Year]
Respected Sir/Madam,
I/we have received the notice under Section 148 / order under Section 148A. I/we submit the following:
1. Objections to reopening (if applicable):
(a) The original assessment was completed after full scrutiny — all issues were examined.
(b) The alleged escaped income was fully disclosed in the return — no new material.
(c) The reassessment is based on mere change of opinion, which is not permissible (CIT vs Kelvinator of India — Supreme Court).
(d) Time limit under Section 149 has expired.
2. Alternatively, without prejudice to the above objections:
[Provide factual response to the specific information cited by AO in the 148A order]
[Name] | [PAN] | Date: [Date]
Key Compliance Notes
Key: (a) Under the 2021 procedure, AO must first pass a speaking order under 148A BEFORE issuing 148 notice. (b) You have the right to object to reopening — file objections AND factual response (without prejudice). (c) If your objections are strong, AO may drop the proceedings. (d) If 148A order is issued without proper inquiry/hearing, challenge in High Court (writ petition). (e) Supreme Court in Ashish Agarwal (2022) upheld the new procedure — all notices must follow 148A.
Documents to Attach
| # | Document | Purpose |
|---|---|---|
| 1 | Copy of the notice received | Reference |
| 2 | Copy of ITR filed for the relevant AY | Proof of filing |
| 3 | Computation of income with supporting schedules | Substantiation |
| 4 | All documentary evidence supporting your position | Evidence |
| 5 | Bank statements, Form 26AS, AIS for the relevant period | Verification |