| Question And Answer | |
|---|---|
| Subject: | 148A (1) notice in case of search on 3rd party on 18.10.23 |
| Category: | Income-Tax |
| Querist: | Piyush doshi |
| Answered by: | Law Intern |
| Tags: | notice u/s 148A |
| Date: | April 27, 2026 |
How to respond to unaccounted sales allegation found in case of search on 3rd party for fy 2122.approval under section 151 not taken for issue of this notice
Approval u/s 151 is not required for issuing the SCN u/s 148A(b).
In the reply, you may point out that the search was on a third party and mere recovery of a document does not constitute “information suggesting escapement of income” and has to be independently verified by the AO.
You will have to deal with the allegation and point out how there is no suppression of sales by relying on the GST returns, 26AS, sales register, bank statements, delivery challans etc.
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