Answer

1. F

   Facts

   Yes. Wilful failure to file a return in response to a Sec 148 notice is covered by Sec 276CC. The officer may also complete a best judgement assessment. Filing now and explaining is the best course.

2. P

   Provisions and law

   • Sec 276CC (now Sec 479)Prosecution for wilful failure to file a return on time; jail of 3 months to 2 years, or 6 months to 7 years where tax evaded exceeds ₹25 lakh
   • Sec 148 (now Sec 280)Before reassessing, the officer issues a notice asking for a return for that year, with the Sec 148A order and approval
   • Sec 144B (now Sec 273)Assessments and reassessments are done in faceless mode through the e-Proceedings system
3. A

   Analysis

   A reassessment without your return usually ends in additions based only on the department's information, plus penalty. File the return for that year, even late, and inform the officer through e-Proceedings. Explain why it was not filed in time and attach evidence. If an updated return route is open under a Sec 148 notice, a CA can check it.

4. C

   Conclusion

   1. 1File the return for the year in response to the Sec 148 notice.
   2. 2Upload the acknowledgement in e-Proceedings.
   3. 3Reply to the show cause with reasons.
   4. 4Prepare for the reassessment hearing.

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