Notices under section 148 / 147 of the Income tax Act, 1961

Where the Income tax officer is in the possession of any document / information of any person (which he may get from any other government/ private department) on the basis of which he believes that the said income / amount has not been offered for taxation , then the Income tax Officer opens / reopens the case of the related person under section 147 of the Income tax Act, 1961 to assess that person; first step taken by the officer in this regard is issue of notice under section 148 of the Income tax Act, 1961 to file the return of income of the year mentioned in the notice, in response to which the person is required to attend the office of the Income tax Officer with details / documents as required, preferably through Authorized representative / Chartered Accountant on the date & time specified in the notice.

Ignoring the above notice may escort to adverse consequences along with imposition / levy of fines and penalties.