Reassessment Guide

 

Reassessment Guide -

148A→281 • 148→280 • 147→279

Purane saal ka notice aaya hai ? Process, time limits aur reply strategy dono Acts ke numbers ke saath

Reassessment kya hai ?
Agar department ko lagta hai ki aapki koi income assessment se "escape" ho gayi (report nahi hui), to woh purane saal dobara khol sakta hai purane Act mein Section 147, naye Act (2025) mein Section 279. Iska darwaza hai reassessment notice purana 148, naya 280 aur uske pehle ka step: show-cause  purana 148A, naya 281.

Process — step by step (purana → naya)

Step	Kya hota hai	Aapka move
1. Show-Cause (148A → 281)	Department poochta hai:"hamare paas yeh information hai kyun na notice issue karein ?"	Yeh sabse critical reply hai. Strong, evidence-based jawab yahin case rok sakta hai
2. Order on show-cause	Aapka reply consider karke order case band ya notice	Order dhyan se padhiye
3. Notice (148 → 280)	Return file karne ka notice	Diye gaye time mein return file kijiye ignore bilkul nahi
4. Reassessment (147 → 279)	Puri proceeding questions, documents (inquiry notice 142(1) → 268 ke saath)	Point-wise replies, professional ke saath
5. Order + Demand	Addition hua to demand notice (purana 156; naye Act ka number verify karein)	Appeal ya payment  calculate karke decide

 

Time Limits (purana 149 → naya 282)

• Normal cases: relevant year khatam hone ke 3 saal ke andar
• Escaped income ?50 lakh ya usse zyada: extended window purane saal bhi khul sakte hain
• Exact current limits (law recently change hua hai 1961 → 2025 transition) apne CA se confirm kijiye

Common Triggers

• Property sale capital gain return mein nahi dikhaya
• Bade cash deposits ya credits jinka source explain nahi

• Penny stock / suspicious transactions

• GST turnover aur ITR turnover ka mismatch

Reply ke 4 Golden Rules

• Point-wise jawab har allegation ka alag numbered reply
• Har point par evidence bank statement, sale deed, broker statement (Annexure number ke saath)
• Sirf jo poocha hai wahi dijiye extra documents volunteer mat kijiye
• Deadline se pehle late reply ka matlab weak position

Professional ki zaroorat kab hai ?

• 148A ka reply kabhi bhi DIY mat kijiye yeh case ka turning point hai
• Amount bada ho ya multiple saal khul rahe hain turant senior professional

Zaroori ?

Income Tax Act 2025 (1 April 2026 se lagu) mein section numbers badal gaye hain aur aage bhi badal sakte hain ? is guide mein "purana → naya" format diya gaya hai ; jahan naya number abhi confirm nahi hai, wahan "verify" likha hai ? Purane Act mein shuru hui proceedings purane numbers par hi chalengi ? Action se pehle hamesha latest bare Act / apne CA se verify karein ?

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