. Reassessment notice – Page 2 – Digest of case laws

Answers On Topic: Reassessment notice
  CREDIT OF ADVANCE TAX PAID IN INCOME DECLARATION SCHEME-2016-Issue of reassessment notice u/s 148
CREDIT FOR ADVANCE TAX WAS TAKEN  FOR THE INCOME DECLARED UNDER THE INCOME DECLARATION SCHEME FORM WAS SUBMITTED ONLINE- CPC CREDIT WAS ALLOWED TO FORMS FILED PHYSICALLY BUT CPC HAS NOT TAKEN ANY ACTION   NOW 148 NOTICE IS ISSUED BY ITO WHAT COULD BE REMEDY


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  Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act
In case of assessee,  there was no assessment u/s 143(3) of I T Act for ay 11-12.  There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ?  Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide.


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  Whether return in response to notice u/s 148 is required to be filed or mere letter stating that the return already may be taken as return in response to section 148 of the Act ?
sir, In response to notice u/s 148 , is it required to file return of income or is it enough by giving reply that return already  be taken as one in response to re opening notice. some officers insist  on filing of return .


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