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return in response to notice u/s 148

Started by ketanvyas1975, October 11, 2014, 08:29:37 PM

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An assessee filed a letter before the A.O. to treat the return filed u/s 139(1) as return in response to notice u/s 148 and requested for copy of reasons. The A.O. denies the letter and insist for filng return of income. Is the A.O. correct? Can we have any material/decision in favour of the assessee?


There are certain judgements.But right  now it willbe difficult to find out them. better file a return and ask for a copy of reasons recorded. Why to fight over such trivial issue ?


Brother dont file any return, because it may be possible that the AO wont have any document in his possession. Further you read the judgment of G.K.N Drive Shaft 259 ITR and the judgment of Banglore Bench in the case of Shri K.V. Venkataswamy Reddy ITA No 797, 798 807 and 808 of 2009 of Banglore wherein also the assessee has filed a letter only and asked for reasons. If you dont have the judgment then give me your email Id i will mail you the soft copy

CA Pradip Kedia

Reason to be disclosed when the Assessee declared the original return of Income filed may be considered as return in response to Reopening notice u/s. 148. [ Anand Kumar Sharma vs. ACIT 198 ITR 121 (All.) (1991)]. The decision clinches the issue. The return need not be filed again unless the assessee seeks to revise the return in some manner.


same problems face by me in one of case. so please send me case laws for this regards

and if u have copy of cross objection of 148, than plz send me on my email : saini.cakrishan@gmail.com


copy of objections mailed to you.Make changes accordingly to the facts of your case.any help needed , feel free to call.


Quote from: pawansingla on October 31, 2014, 10:41:07 PM
copy of objections mailed to you.Make changes accordingly to the facts of your case.any help needed , feel free to call.
please mail me cross objection and 148 case law


Dear Sir,

I have received a notice under section 148 of the income tax department.
I had not filed income tax return in Year 2011-12 because I was not working during this time. Additionally, my interest income from Fixed Deposits did not accumulate to 1,90,000 Rs during this period.

The compliance sheet mentions only time deposit exceeding Rs 2 lakhs with a banking company and TDS Return - Interest other than interest on securities (Section 194A). This information is not sufficient for to me. My CA has asked me to collect all interest certificates from the banks during this time period. Because these is interest income which is not mentioned in Form 26A.

Can you please let me know how can I digitally raise Objection to 148 proceeding.
Should I file income tax return from the interest income although it is not mentioned in Form 26AS.

Please help. Thanks