{"id":11277,"date":"2026-09-25T17:36:41","date_gmt":"2026-09-25T17:36:41","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=11277"},"modified":"2026-09-25T17:36:41","modified_gmt":"2026-09-25T17:36:41","slug":"filing-itr-in-response-to-a-section-148-notice-action-plan","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/","title":{"rendered":"Filing ITR in Response to a Section 148 Notice: Action Plan"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11278\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1.png\" alt=\"Filing Your Return in Response to a Section 148 Notice\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1.png 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-200x300.png 200w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-683x1024.png 683w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-768x1152.png 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Designer-2-1-800x1200.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab740b761475\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab740b761475\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Filing_ITR_in_Response_to_a_Section_148_Notice_Deadline_Action_Plan\" title=\"Filing ITR in Response to a Section 148 Notice: Deadline &amp; Action Plan\">Filing ITR in Response to a Section 148 Notice: Deadline &amp; Action Plan<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Dont_Miss_the_Deadline_for_Filing_a_Return_in_Response_to_a_Section_148_Notice\" title=\"Don&#8217;t Miss the Deadline for Filing a Return in Response to a Section 148 Notice\">Don&#8217;t Miss the Deadline for Filing a Return in Response to a Section 148 Notice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Filing_Your_Return_in_Response_to_a_Section_148_Notice_Deadline_Consequences_and_Action_Plan\" title=\"Filing Your Return in Response to a Section 148 Notice: Deadline, Consequences, and Action Plan\">Filing Your Return in Response to a Section 148 Notice: Deadline, Consequences, and Action Plan<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Consequences_of_Missing_the_Deadline\" title=\"Consequences of Missing the Deadline\">Consequences of Missing the Deadline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Step-by-Step_Compliance_Plan\" title=\"Step-by-Step Compliance Plan\">Step-by-Step Compliance Plan<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Phase_1_Immediate_Review_Days_1%E2%80%937\" title=\"Phase 1: Immediate Review (Days 1\u20137)\">Phase 1: Immediate Review (Days 1\u20137)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Phase_2_Preparation_Days_8%E2%80%9330\" title=\"Phase 2: Preparation (Days 8\u201330)\">Phase 2: Preparation (Days 8\u201330)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/filing-itr-in-response-to-a-section-148-notice-action-plan\/#Phase_3_Execution_Before_the_Deadline\" title=\"Phase 3: Execution (Before the Deadline)\">Phase 3: Execution (Before the Deadline)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Filing_ITR_in_Response_to_a_Section_148_Notice_Deadline_Action_Plan\"><\/span><span style=\"color: #000080;\"><strong>Filing ITR in Response to a Section 148 Notice: Deadline &amp; Action Plan<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The income tax return in response to a Section 148 notice must be filed within three months from the end of the month in which the notice is issued, or within any shorter period specified in the notice. Under the Finance Act framework, the statutory outer limit is three months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dont_Miss_the_Deadline_for_Filing_a_Return_in_Response_to_a_Section_148_Notice\"><\/span><span style=\"color: #000080;\"><strong>Don&#8217;t Miss the Deadline for Filing a Return in Response to a Section 148 Notice<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The due date for filing a return in response to a notice u\/s 148 is a critical compliance date and should never be overlooked.<\/p>\n<ul>\n<li>When a notice is issued u\/s 148 of the Income-tax Act, the Assessing Officer specifies the period within which the assessee must furnish the return of income. This period is generally 90 days from the date of service of the notice (not exceeding three months from the end of the month in which the Section 148 notice is issued).<\/li>\n<li>Under the current provisions, a return filed pursuant to a Section 148 notice must be furnished within the time allowed in the notice. Missing this timeline can have serious procedural and legal consequences. In particular, a return filed after the prescribed period may not be treated as a return furnished u\/s139. This could affect the assessee&#8217;s ability to raise or rely on certain statutory safeguards and procedural rights that depend on a valid return of income.<\/li>\n<li>Therefore, on receiving a Section 148 notice, the assessee should carefully note the deadline and ensure the return is filed within the stipulated time. The time limit should not be treated as merely procedural or directory. Any delay may have a knock-on effect in the subsequent reassessment proceedings, including issues relating to the issue and validity of a notice u\/s 143(2).<\/li>\n<li>For notices issued u\/s 148 of the Income-tax Act, 1961 at the end of June 2026, the time allowed for filing the return of income would expire around the end of September 2026. This statutory timeline should be kept firmly in mind while taking the necessary steps in the reassessment proceedings.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Filing_Your_Return_in_Response_to_a_Section_148_Notice_Deadline_Consequences_and_Action_Plan\"><\/span><span style=\"color: #000080;\"><strong>Filing Your Return in Response to a Section 148 Notice: Deadline, Consequences, and Action Plan<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The income tax return in response to a Section 148 notice must be filed within three months from the end of the month in which the notice is issued, or within any shorter period specified in the notice. Under the Finance Act framework, the statutory outer limit is three months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Missing_the_Deadline\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Missing the Deadline<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Ex-parte assessment:<\/strong> <\/span>The Assessing Officer (AO) may complete a best-judgment assessment under Section 144 without considering your submissions.<\/li>\n<li><span style=\"color: #000080;\"><strong>Higher tax liability:<\/strong><\/span> Income estimated by the AO frequently results in a higher tax demand.<\/li>\n<li><span style=\"color: #000080;\"><strong>Penalties and interest:<\/strong> <\/span>Non-compliance can attract a monetary penalty under Section 271(1)(b), along with interest that keeps accruing on unpaid tax.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step-by-Step_Compliance_Plan\"><\/span><span style=\"color: #000080;\"><strong>Step-by-Step Compliance Plan<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Phase_1_Immediate_Review_Days_1%E2%80%937\"><\/span><span style=\"color: #000080;\"><em>Phase 1: Immediate Review (Days 1\u20137)<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Understand the basis:<\/strong> <\/span>Log in to the Income Tax e-Filing Portal and review the underlying Section 148A order and the reasons recorded.<\/li>\n<li><strong><span style=\"color: #000080;\">Confirm the timeline<\/span>:<\/strong> Note the exact month in which the notice was generated to work out your three-month statutory window.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phase_2_Preparation_Days_8%E2%80%9330\"><\/span><span style=\"color: #000080;\"><em>Phase 2: Preparation (Days 8\u201330)<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Gather records:<\/strong><\/span> Collect bank statements, transaction documents (including SFT data) and the original tax computations.<\/li>\n<li><span style=\"color: #000080;\"><strong>Seek professional help:<\/strong> <\/span>Engage a qualified Chartered Accountant (CA) to prepare an accurate and complete submission.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phase_3_Execution_Before_the_Deadline\"><\/span><span style=\"color: #000080;\"><em>Phase 3: Execution (Before the Deadline)<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><span style=\"color: #000080;\"><strong>File the return:<\/strong> <\/span>Submit the applicable ITR for the relevant assessment year through the portal.<\/li>\n<li><span style=\"color: #000080;\"><strong>Submit your response:<\/strong><\/span> Upload the ITR acknowledgment along with a point-wise written reply under the e-Proceedings tab.<\/li>\n<\/ul>\n<p>A quick suggestion before publishing: it may be worth re-checking the penalty reference (Section 271(1)(b)) and the &#8220;shorter period \/ Finance Act&#8221; wording against the current provisions, and aligning the timeline with your earlier post, which described the period as generally 90 days from service of notice. With the Income-tax Act, 2025 in force from 1 April 2026, you may also want to confirm whether the section numbers should reflect the new Act for notices issued after that date.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Filing ITR in Response to a Section 148 Notice: Deadline &amp; Action Plan The income tax return in response to a Section 148 notice must be filed within three months from the end of the month in which the notice is issued, or within any shorter period specified in the notice. Under the Finance Act &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1282],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11277"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=11277"}],"version-history":[{"count":1,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11277\/revisions"}],"predecessor-version":[{"id":11279,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11277\/revisions\/11279"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=11277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=11277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=11277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}