Answer

1. F

   Facts

   Yes. The law lets the officer skip the show cause stage in search, survey and similar cases. The Sec 148 notice then comes directly. The time limits still apply.

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
   • 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 149 (now Sec 282)Time limit: Sec 148A notice within 3 years from the end of the assessment year, up to 5 years only if escaped income is ₹50 lakh or more
3. A

   Analysis

   Sec 148A (now Sec 281) excludes cases based on search, requisition or survey from the show cause step, because the material comes from those actions. File the return in response within the time, and ask for the material relied on during assessment. Get a CA or lawyer involved early, as search related cases are complex. Never sign statements you do not understand.

4. C

   Conclusion

   1. 1Confirm the notice refers to a search or survey.
   2. 2File the return within the time stated.
   3. 3Ask for the seized material relied on.
   4. 4Engage a professional for the assessment.

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