https://www.taxtmi.com/forum/issue?id=111978 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. en-us Sat, 27 May 2017 10:52:44 +0530 Thu, 23 Jan 2025 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111978 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. Discussion-Forum Income Tax Sat, 27 May 2017 10:52:44 +0530 https://www.taxtmi.com/forum/issue?id=111978