Answer

1. F

   Facts

   After considering your reply, the officer passes an order deciding whether a Sec 148 notice should issue. If it says yes, a Sec 148 notice usually follows with the order. You can challenge a clearly wrong order in the High Court.

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 151, Income-tax Act 1961A Sec 148 notice needs the approval of the specified senior authority
3. A

   Analysis

   The order must deal with your reply and give reasons, and the notice needs approval of the specified authority under Sec 151. If the order ignores your evidence or the year is time barred, a writ petition may be possible, but it is costly and needs a lawyer. In most cases the practical route is to file the return in response to the Sec 148 notice and defend the assessment. Keep the order safe, as it is the base of the reassessment.

4. C

   Conclusion

   1. 1Read the order to see which points were rejected.
   2. 2Check approval and time limit details.
   3. 3Decide with a CA or lawyer on writ or defending in assessment.
   4. 4File the return in response to the Sec 148 notice in time.

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