If you’ve just opened your inbox to find a Section 148A notice from the Income Tax Department, breathe. This guide walks you through the Section 148A(b) response window—how many days you actually get, how the clock is counted, and the exact steps (with links) to ask for more time when you genuinely need it. I’ll also share quick templates, common mistakes to avoid, and recent case-law signals so you can respond confidently.

At a glance: Under Section 148A(b), the Assessing Officer (AO) must give you not less than 7 days and not more than 30 days to respond to the show-cause notice before deciding whether to issue a reassessment notice under Section 148. The AO can extend this period on your application.

Why Section 148A matters

Section 148A is the “pre-notice” safeguard introduced to make the reopening process fairer. Before any reassessment notice under Section 148 is issued, the AO must

(a) check the information,

(b) give you an opportunity to be heard (Section 148A(b)),

(c) consider your reply, and (d) pass a reasoned order under Section 148A

(d). In short: Section 148A is your chance to explain and close the matter before it snowballs into a full reassessment.

The law on Section 148A(b) response time (as of August 14, 2025)

• Baseline window: The AO must grant a minimum of 7 days and a maximum of 30 days to respond.
• Extension: The law explicitly allows extensions “on the basis of an application” by the assessee.
• Decision timeline: After your reply or after time expires, the AO must pass the Section 148A(d) order within 1 month from the end of the month in which your reply is received (or the reply window expires).

All of this is stated in the statute itself.

“7 days” — calendar or working days?

Most courts read the plain words: the Act does not say “working days.” In a 2025 Delhi High Court matter, the view reaffirmed was that Section 148A(b) doesn’t mandate seven working days—the text simply says not less than seven days. Practically, that means calendar days, unless a court on your facts directs otherwise. Some rulings also considered exclusion of the date of receipt and intervening holidays while counting 7 days, as a fairness measure in specific cases. Don’t rely on assumptions—seek extension early if the window is tight.

Where (and how) to ask for more time under Section 148A

You can request an adjournment/extension online through the e-Filing portal in e-Proceedings:

1. Log in to the income tax e-Filing portal → e-Proceedings.
2. Open the Section 148A(b) notice.
3. Click “Seek/View Adjournment”.
4. Select the date you seek, provide reasons, add remarks, and attach supporting documents (if any),then Submit.

The portal’s official user manual and FAQ show the exact buttons and flow.

Direct help on the portal: See Respond to e-Proceedings (manual + video) and the Seek Adjournment FAQ on the official site.

Quick table: Section 148A(b) timelines you should know

What	Time allowed under Section 148A	Notes
Response to 148A(b) notice	≥ 7 days and ≤ 30 days from issue of notice	AO may extend on your application
AO’s decision under 148A(d)	Within 1 month from end of month of your reply (or expiry of allowed time)	Precedes any Section 148 notice
Mode of extension	Online via e-Proceedings → Seek/View Adjournment	Attach reasons & documents

Source: Income-tax Act text and portal help pages.

How the days are counted (practical tips)

• Start with the notice’s “issue date,” but always check the portal for the due date shown—that’s what the AO’s system will use. If the window is unreasonably short (e.g., < 7 days), flag it in your extension request.
• Weekends/holidays: Some High Courts have allowed exclusion of holiday periods or the date of receipt where fairness demanded it. Don’t bank on it; apply for extension early and record your constraints (e.g., illness, voluminous data, third-party records).
• Electronic service: You must log in to respond; email/SMS are just alerts. Track the “Response due date” visible in e-Proceedings.

What to include in an extension request under Section 148A

When you click Seek/View Adjournment, include:

• Specific number of days you need and a proposed date.
• Clear reasons (e.g., accountant/consultant unavailable, third-party confirmations pending, bank statements awaited, health issues, short window).
• Proof (medical note, email trail seeking data, vendor letters, bank request ticket).
• A good-faith partial response if possible (share what you already have).

All these improve the chances your Section 148A extension is granted.

If your Section 148A window felt unfairly short

Courts have consistently emphasized procedural fairness. Where less than 7 days was granted or the opportunity was effectively illusory, courts have intervened. In 2022, the Delhi High Court reiterated that minimum 7 days must be granted; more recently, the Delhi HC clarified the Act doesn’t require 7 “working” days—so be precise and proactive with extensions. Calcutta HC has also accepted excluding the date of receipt and holidays for computing 7 days in specific facts. Use these principles—but always apply for extension before the deadline.

Your Section 148A response strategy (step-by-step)

1. Log in to the portal → e-Proceedings and download everything (notice, “information suggesting escapement,” annexures).
2. Mark the due date shown on the portal. If you have <7 days or the time is unworkably short, apply for extension immediately via Seek/View Adjournment.
3. Map each allegation to documents: bank statements, ledgers, ITR, Form 26AS/AIS/TIS, GST returns, contracts, confirmations.
4. Draft a crisp factual reply: explain transactions, reconcile amounts, and address each point. Keep it factual; avoid adjectives.
5. Attach evidence (PDFs, working sheets). If some records are pending, say so and commit a date (ideally the date you asked as extension).
6. Submit on the portal; download the acknowledgment and view response to confirm upload.
7. Watch for the 148A(d) order: the AO must pass it within 1 month from the end of the month of your reply or expiry of time.

Common pitfalls (and how to avoid them)

• Silence: Not replying or not seeking extension is the fastest way to lose your Section 148A protection. Even a short, factual interim reply helps.
• Generic responses: “We deny” won’t help. Section 148A expects you to answer the information that “suggests escapement.”
• Late extension requests: Don’t wait till the last minute. Ask early, attach reasons. The portal supports this workflow.
• Missing enclosures: If you reference a document, attach it. If you can’t, explain why and when you’ll submit it.
• Wrong date assumptions: Always go by the portal due date. If it’s inconsistent with the notice, say so in your request and seek clarity/extension.

Case-law signals you can gently cite (if needed)

Court & Year	Key takeaway relevant to Section 148A(b) timing
Delhi HC (2022)	Minimum 7 days to reply must be granted; otherwise, notice vitiated.
Delhi HC (2025)	The statute doesn’t say “7 working days”; plain text is 7 days.
Calcutta HC (2022)	For computing 7 days, exclude date of receipt and holidays in appropriate facts.
General trend	Giving < 7 days or denying a meaningful chance can be struck down for natural justice violations.

Use these points politely in your extension application or reply—your goal is cooperation, not confrontation.

What if the AO denies or ignores your extension request?

1. Re-apply immediately with more detail and attachments proving genuine constraints.
2. File a partial reply before the current due date, showing progress and reiterating your extension request.
3. If an adverse 148A(d) order is passed without reasonable opportunity, consult counsel on a writ (courts have intervened where the opportunity was illusory).

FAQs you’ll likely have about Section 148A

1. Can the AO give only 7 days?

Yes—Section 148A(b) allows 7 to 30 days. If 7 days is too tight, apply for extension through the portal.

• How many extensions can I get?

There’s no fixed number in the statute; it’s discretionary. Justify clearly and don’t over-ask. The portal supports seeking adjournment; decisions rest with the AO.

• Do weekends count?

The Act doesn’t say “working days.” Courts have read 7 days as calendar days, though some have excluded receipt date/holidays in fairness on specific facts. Apply early if the window is tight.

• What if the AO passes a 148A(d) order without a fair chance?

Courts have set aside such actions. You may consider a writ if there’s a clear denial of opportunity.

• Where exactly do I respond and request more time?

On the e-Filing portal under e-Proceedings → open the notice → Seek/View Adjournment → submit reasons, date, and attachments.

Compliance checklist (print and tick)

• Logged into e-Filing → e-Proceedings and downloaded notice + material.
• Noted portal due date and compared with my calendar.
• Applied for extension (if needed) with reasons + attachments.
• Prepared point-wise factual reply with reconciliation.
• Attached evidence index and PDFs.
• Submitted before due date (or extended date) and saved acknowledgment.
• Tracking for 148A(d) order timeline (1-month rule).

Final word (from one human to another)

Getting a Section 148A notice can rattle anyone. But the law builds in Section 148A(b) as your chance to be heard. Use it well: ask for time if you need it, reply with facts, and document everything. Most importantly, watch the portal dates and do not miss deadlines—that’s the single biggest fix you control.

Useful official resources (quick access)

• Respond to e-Proceedings – User Manual (step-by-step with screenshots).
• Seek Adjournment – How it works (FAQ).
• e-Proceedings Video Walk-through (portal help video).
• Bare provision of Section 148A (text).

Disclaimer

This article focuses on the Section 148A framework and Section 148A(b) response timelines under India’s Income-tax Act. Always evaluate facts and timelines on your portal and consult a professional for a case-specific strategy.

If you have received a Section 148A notice and need assistance in handling the assessment, you can contact Indefine for professional support. We specialize in managing income tax assessments, reassessments, and ensuring that your rights as a taxpayer are protected throughout the process.