Answer

1. F

   Facts

   The officer must provide the information that suggests escapement along with the show cause notice. If it is missing or incomplete, ask for it in writing. Your reply can then address the actual material.

2. P

   Provisions and law

   • Sec 148A (now Sec 281)Before a Sec 148 notice, the officer must share the information, give a show cause notice and pass a reasoned order
   • CBDT Circular 19/2019 (DIN on every communication)Every notice from the department must carry a computer generated Document Identification Number (DIN)
3. A

   Analysis

   Sec 148A (now Sec 281) is built on giving you the information so you can answer it, so a bare statement is not enough. Ask for the source data, such as the SFT entry, the third-party statement or the report relied on. If the officer does not provide it, record that objection in your reply and still answer whatever you can identify from AIS. Courts have taken a dim view of reopening without sharing the material, but do not rely on that alone.

4. C

   Conclusion

   1. 1Check whether any annexure is attached to the notice.
   2. 2Ask in writing for the information and documents relied on.
   3. 3Check AIS for the year to guess the trigger.
   4. 4Reply on merits and note the missing material as an objection.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.