Can you Challenge the Section 148 Notice?

Yes, you can challenge the notice under section 148 on the grounds of being invalid or unjustified.

What Happens if I Ignore the Section 148 Notice?

In such a case, the assessing officer may conduct the best judgment assessment with the available data, which might end up in high tax penalties.

Is Section 148 Applicable to NRIs?

Yes, NRIs with income from the India Income Tax Department can receive a notice under section 148.

NRI Income Tax & Compliance

Section 148 of Income Tax Act: Notice Under Assessment or Reassessment

By Manish Prajapat |Last Updated: January 9, 2026

Section 148 of Income Tax Act: Notice Under Assessment or Reassessment

Income Tax Act Section 148 permits the Income Tax Department to reopen assessments where the Assessing Officer has information suggesting that income chargeable to tax has escaped assessment in a previously filed Income Tax Return (ITR). For a taxpayer, a notice under Section 148 signals that the Assessing Officer intends to reassess the taxpayer’s Income Tax Return.

In this blog, we will explore Section 148 of the Income Tax Act in detail and outline the importance of staying tax compliant.

Manish Prajapat(Tax Expert)

Mr Manish is a financial professional with over 10 years of experience in strategic financial planning, performance analysis, and compliance across different sectors, including Agriculture, Pharma, Manufacturing, & Oil and Gas. Mr Prajapati has a knack for managing financial accounts, driving business growth by optimizing cost efficiency and regulatory compliance. Additionally, he has expertise in developing financial models, preparing detailed cash flow statements, and closing the balance sheets.

Frequently Asked Questions

This notice is issued by the income tax department when an assessing officer believes that a source of income or two has been escaped from assessment in a previously filed ITR of a taxpayer.

Section 148 is a remedy in which the taxpayer is given a chance to explain the whole case before the legal notice is issued.

For three years, and if the underreported income exceeds INR 50 lakhs, the case can be opened for up to ten years.

Only an assessing officer who is either equal to or above the rank of a deputy or assistant commissioner can issue a notice, and after three years, they need approval from the higher authority.

The taxpayer must respond within the timeframe, which is usually 30 days after receiving the notice.

Section 148 of Income Tax Act: Notice Under Assessment or Reassessment

Frequently Asked Questions

What is a Section 148 Notice?

What Precedes the Section 148 Notice?

How Long Can Income tax Assessments be Reopened?

Who Can Issue a Notice Under Section 148?

What Should you do After Receiving a Notice Under Section 148?

Section 148 of Income Tax Act: Notice Under Assessment or Reassessment

Frequently Asked Questions

What is a Section 148 Notice?

What Precedes the Section 148 Notice?

How Long Can Income tax Assessments be Reopened?

Who Can Issue a Notice Under Section 148?

What Should you do After Receiving a Notice Under Section 148?