Understanding Income Tax Act Section 148:

  • Reassessment Notices

In most nations, including India, the Income Tax Act is an essential piece of legislation that governs how income is taxed. Section 148 distinguishes out among its many components because it deals with the distribution of notices of income tax reassessment. For tax authorities to guarantee that taxpayers pay the appropriate amount of tax and to avoid tax evasion, this section is essential. We’ll examine the main tenets of Section 148 in this essay.

1. Background:

The Assessing Officer (AO) may, in certain circumstances, issue a notice for reassessment under Section 148 of the Income Tax Act. This means that the tax authorities may examine a taxpayer’s income and tax liability even after the regular assessment has been completed.

2. Conditions for Issuing a Notice under Section 148:

If the AO has grounds to believe that any income that is subject to tax has escaped assessment, they may issue a notice under Section 148. This belief must be supported by factual data or knowledge. It’s crucial to understand that this clause forbids reevaluations without a good reason; there ought to be one.

3. Time Limit for Issuing Notice

The deadline for issuing a notice under Section 148 is set forth in the Income Tax Act. Such a warning may typically be sent out within four years following the conclusion of the pertinent assessment year. The time restriction is increased to six years, nevertheless, if the unaudited income is INR 1 lakh or above. The time limit is increased to sixteen years in cases of substantial tax evasion where the income is greater than INR 25 lakhs.

4. Procedure for Reassessment

The taxpayer must reply after receiving a notice under Section 148. They must give the AO all required paperwork, details, and justifications. The AO will then reassess the taxpayer’s income and determine whether any further taxes are due.

5. Appeal and Review

Taxpayers have the right to challenge the decision if they don’t agree with the reassessment. To request a review of the assessment, they may speak with higher authorities, such as the Director of Income Tax (Appeals) or the Income Tax Appellate Tribunal.

6. Avoiding Reassessment

Taxpayers are urged to keep accurate and comprehensive financial records in order to prevent the trouble and potential tax liabilities associated with reassessment. This comprises financial statements, a list of expenses, and supporting records. The possibility of receiving a Section 148 notice can be avoided by timely filing income tax returns and disclosing all sources of income.

LANDMARK JUDGEMENT:

Recently Supreme court passed a judgment related to section 148 of the INCOME TAX ACT in the case matter of ;

UOI VS ASHISH AGARWAL ( CA/3005/2022)

In the order dated 04.05.2022 in the case of Union of India & Ors. vs. Ashish Agarwal (2022), the Supreme Court of India observed the following:

  • Because the new provisions were designed to preserve the rights of the assessee, the Supreme Court fully concurs with the ruling of the various high courts that the benefit of the new provisions would be available even if the assessment is related to prior assessment years.
  •  Regardless of whether the Finance Act of 2021 and the modified Income Tax Act permit the high courts’ decision, the revenue cannot be left without recourse because of a real error in adhering to the government’s notification. Therefore, some assistance must be given because the government will ultimately suffer if the revenue suffers..
  • In accordance with its authority under Article 142 of the Indian Constitution to oversee and replace all judgments and orders issued by different high courts, including the High Court of Allahabad, to revoke the reassessment notices, the Supreme Court issued the following order, which is applicable PAN INDIA:
  • The notifications issued pursuant to Section 148 of the Income Tax Act shall be treated as show cause notices pursuant to Section 148A and shall be deemed to have been issued pursuant to Section 148A of the Income Tax Act as amended.
  • The information relied upon must be provided by the respective AOs within 30 days so that the assessee has two weeks to respond
  • As a one-time remedy, the necessity to conduct an investigation under Section 148A shall be waived.

CONCLUSION

In conclusion, Section 148 of the Income Tax Act gives tax authorities a strong weapon to enforce compliance and stop tax evasion. If there is a good cause to think that income has eluded assessment, it permits the reassessment of income. To lessen the likelihood of receiving reassessment letters, taxpayers should be informed of their rights and obligations under this section and keep accurate financial records.

Adv. Piyush Dhunna (D/4880/2022)

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