Answer

1. F

   Facts

   Information used for reopening can be wrong, for example a wrong PAN or a duplicated entry. You should deny it clearly and support the denial with your bank statements and AIS. Ask for the source of the information.

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

   Give a sworn style statement that no such amount was received, attach statements of all your bank accounts for the year, and point out that AIS does not show the amount, or that it relates to another PAN. Give AIS feedback marking the entry as not yours if it appears there. Ask the officer for the document showing the payment. If the payer's records are wrong, request that the payer correct them.

4. C

   Conclusion

   1. 1Check all bank statements for the year.
   2. 2Give AIS feedback if the entry is there.
   3. 3Deny in writing and attach statements.
   4. 4Ask for the third party document relied on.

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