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Yes. Wilful failure to file a return in response to a Sec 148 notice is covered by Sec 276CC. The officer may also complete a best judgement assessment. Filing now and explaining is the best course.
ITR
Not filing a return after a Sec 148 notice
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Provisions
Sec 276CC (now Sec 479); Sec 148 (now Sec 280); Sec 144B (now Sec 273)
Analysis
A reassessment without your return usually ends in additions based only on the department's information, plus penalty. File the return for that year, even late, and inform the officer through e-Proceedings. Explain why it was not filed in time and attach evidence. If an updated return route is open under a Sec 148 notice, a CA can check it.
Close
- File the return for the year in response to the Sec 148 notice.
- Upload the acknowledgement in e-Proceedings.
- Reply to the show cause with reasons.
- Prepare for the reassessment hearing.
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