Section 148A(b) Reassessment Notice: How to Protect Yourself

A notice under Section 148A(b) is issued before the department reopens a past assessment. It gives you an opportunity to explain why reassessment proceedings should not be initiated. Because the reply filed here becomes the foundation of your entire defence, a casual response is a costly mistake.

What the department is claiming

The notice sets out information suggesting that some income may have escaped assessment. It may relate to cash deposits, unexplained investments, high-value transactions flagged in your AIS, or third-party information.

Your reply is your first line of defence

• Check the limitation period and whether the notice is validly issued.
• Address the specific information relied upon — with evidence, not just assertions.
• Raise jurisdictional and factual objections at this stage; they are hard to raise later.

What happens next

Based on your reply, the officer decides whether to issue a notice under Section 148 and proceed with reassessment. A strong 148A(b) reply can end the matter here.

We have a dedicated page explaining the full process — see Notice u/s 148A(b) — Reassessment. For general timelines you can also refer to the Income Tax Department site.

Facing a 148A(b) notice? Don't reply blindly. Upload your notice for an expert review before the deadline.