Answer

1. F

   Facts

   Information gathered under a summons can be used to start reassessment, which first needs a show cause notice under Sec 148A (now Sec 281) and then a notice under Sec 148 (now Sec 280).

2. P

   Provisions and law

   • Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
   • Sec 148A, Income-tax Act 1961 (now Sec 281, Income-tax Act 2025)Show cause procedure before a reassessment notice
   • Sec 536, Income-tax Act 2025 (repeal and savings)Proceedings for years before 1 April 2026 continue under the Income-tax Act 1961
3. A

   Analysis

   A clear, documented explanation at the summons stage reduces the chance of reopening. Example: an investigation report says you received ₹8 lakh from a shell company; if you show it was a documented loan repaid by bank, the officer may not proceed. If a Sec 148A notice comes, reply on merits and on time limits.

4. C

   Conclusion

   1. 1Give documented answers during the summons
   2. 2Keep a copy of your statement and submissions
   3. 3Watch e-Proceedings for any Sec 148A notice
   4. 4Reply to the show cause notice on time with evidence

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