Find
Yes. The law lets the officer skip the show cause stage in search, survey and similar cases. The Sec 148 notice then comes directly. The time limits still apply.
ITR
Reassessment after a search without a show cause
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Provisions
Sec 148A (now Sec 281); Sec 148 (now Sec 280); Sec 149 (now Sec 282)
Analysis
Sec 148A (now Sec 281) excludes cases based on search, requisition or survey from the show cause step, because the material comes from those actions. File the return in response within the time, and ask for the material relied on during assessment. Get a CA or lawyer involved early, as search related cases are complex. Never sign statements you do not understand.
Close
- Confirm the notice refers to a search or survey.
- File the return within the time stated.
- Ask for the seized material relied on.
- Engage a professional for the assessment.
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