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

Notice under section 148 may be challenged as time-barred; raise a preliminary objection if no prior assessment.
A taxpayer received a notice under section 148 for an unfiled year where income exceeded the filing threshold and no prior assessment had been initiated; the legal questions are the notice's validity and whether it is time-barred. Taxpayers retain a self-assessment obligation but may contest reassessment notices on limitation grounds and should raise a preliminary objection if the notice is alleged to be time-barred, subject to the specific allegations in the notice.