Prior to reopening of a case the assessing officer is required to conduct an inquiry after affording opportunity to the taxpayer by seeking objections from the taxpayer.
After considering reply objections of the taxpayer and further inquiry he is required to pass an order u/s the 148A(d) holding a case for reassessment of certain definite sum escaping assessment.
Against such order there is an appeal remedy of filing an appeal to the commissioner ( appeals) or NFAC u/s246A of the income tax act by denying his liability to be assessed for such alleged sum.
Taxpayers may be advised to avail such statutory remedy at their minimum of cost