Same income as original return after Sec 148

Yes. You can file a return in response showing the same income as the original if you believe it was correct. Some people instead write to the officer that the original return may be treated as filed. Either way, the reassessment will then examine the issue.

Filing the same figures signals that you dispute the escapement. Attach or keep a note explaining the item in the notice, since assessment notices under Sec 142(1) will follow. Do not reduce income below the original return, as reassessment cannot be used to claim new relief. If you now see that something was missed, include it to cut interest and penalty exposure.