Do not file a casual reply at this stage. A strong and timely response may help prevent reassessment proceedings from being initiated.
Get expert review before the deadline.
Notice u/s 148A(b) is issued before reopening an assessment. The department gives the assessee an opportunity to explain why reassessment proceedings should not be initiated. The reply filed at this stage becomes the foundation of the entire reassessment defence — which is why it must be handled carefully.