question about legality of notice u/s 148

[NITTIN JAIN]

Dear All,

I had received notice under section 148 for the AY 20010-2011 on 30st march 2017 as i had not filed income tax return for relevant A Y. YES i had the income above one lakh for that A Y but no assessment proceedings had been initiated to me before that notice so i did not need to duly comply with the department regarding information.

My question whether can i go for legality of notice under section 148?

THANKS

[DR.MARIAPPAN GOVINDARAJAN]

If the income exceeds the threshold limit one has to self assess the tax and pay the same. Even though you have crossed the threshold you did not make any payment. What is the allegation made in the notice issued to you.

[NITTIN JAIN]

Dear Sir,

Thanks for your valuable reply. But whether can I get the benefit for time barred of that notice?

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

If it is time barred you may raise preliminary objection in your reply to the notice.

AI Summary

Individual Considers Challenging Section 148 Income Tax Notice for 2010-2011 on Timing and Procedural Grounds An individual received a notice under Section 148 of the Income Tax Act for the assessment year 2010-2011, dated March 30, 2017, due to not filing a tax return despite having income above the threshold. The individual inquires about challenging the notice's legality. A respondent advises that if the income exceeds the threshold, tax must be self-assessed and paid, and suggests raising a preliminary objection if the notice is time-barred. The discussion revolves around the possibility of contesting the notice based on timing and procedural grounds.