Find
The officer must provide the information that suggests escapement along with the show cause notice. If it is missing or incomplete, ask for it in writing. Your reply can then address the actual material.
ITR
Asking for the information relied on in a 148A notice
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Provisions
Sec 148A (now Sec 281); CBDT Circular 19/2019 (DIN on every communication)
Analysis
Sec 148A (now Sec 281) is built on giving you the information so you can answer it, so a bare statement is not enough. Ask for the source data, such as the SFT entry, the third-party statement or the report relied on. If the officer does not provide it, record that objection in your reply and still answer whatever you can identify from AIS. Courts have taken a dim view of reopening without sharing the material, but do not rely on that alone.
Close
- Check whether any annexure is attached to the notice.
- Ask in writing for the information and documents relied on.
- Check AIS for the year to guess the trigger.
- Reply on merits and note the missing material as an objection.
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