Answer

1. F

   Facts

   Yes. You can file a return in response showing the same income as the original if you believe it was correct. Some people instead write to the officer that the original return may be treated as filed. Either way, the reassessment will then examine the issue.

2. P

   Provisions and law

   • 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 147 (now Sec 279)If income chargeable to tax has escaped assessment, the officer may assess or reassess it
3. A

   Analysis

   Filing the same figures signals that you dispute the escapement. Attach or keep a note explaining the item in the notice, since assessment notices under Sec 142(1) will follow. Do not reduce income below the original return, as reassessment cannot be used to claim new relief. If you now see that something was missed, include it to cut interest and penalty exposure.

4. C

   Conclusion

   1. 1Compare the original return with the item in the notice.
   2. 2File the return with the same or corrected income.
   3. 3Prepare a note explaining the disputed item.
   4. 4Answer assessment notices as they come.

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