148/147 notices

I received a 148 notice dated March 31,2021 about "escaped income" in my 2015-16 ay return from AO Chennai who asked me to send copy of tax return, which I promptly did. A notice under 147 was sent dated 30-9-2021 by AO decribing the nature of income (USA social security income). I replied promptly that this "income is NOT taxable in India per DTAA article 20(2) and USA can tax this pension. No reply from AO and then on DEc 1,2021 I get two notices. The same notice u/s 147 on social security income which has escaped assessment and also…

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  Reassessment u/sec. 147

Assessee firm Made a declaration under IDS 2016 disclosing regular income for AY 2016-17. However, could not make payment 3rd installment.  On the basis of invalid declaration of IDS , 147 notice for AY 2016-17 was issued and assessment was  completed by considering the income declared under IDS -2016. Assessee filed an appeal against the said order and since appeal was pending , opted for VSVS and complied with all conditions and also received form 5. Again notice u/sec 147 is issued on 31.03.2020 for AY 2017-18 on the ground of invalid IDS declaration. Whether action of AO is justified…

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  Reassessment proceedings under Section 148 of Income Tax Act

Can CBDT override the delegated legislation? Can notice be issued under Section 148 according to the old regime, despite the new regime?

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  Notice under sec 144 of IT Act (Best Judgment Assessement)

whether notice under section 144 (Best Judgment Assessement) be issued for non response to notice under section 148 of IT Act.

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  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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