Man, 75, gets I-T notice for a 10-year-old return: here's what law says

Even time-barred income tax demands can resurface under specific provisions. Experts explain how to deal with them, especially for elderly taxpayers.

A Reddit user recently posted that his 75-year-old father received an income tax demand linked to a return filed for Assessment Year (AY) 2014, over a decade ago.

 

“Although it shows demand raised in 2015, the communication was just shared yesterday,” the user wrote, adding, “Now my father has no idea about the Form 16 and other documents that were submitted 10 years ago.”

 

So can the Income Tax Department reopen old tax filings long after they were settled?

What the law says about reopening old ITRs

 

Ritika Nayyar, partner at Singhania & Co, says that under Section 148, reassessment notices can typically be issued within three years. However, “in cases where the Assessing Officer has evidence of income escaping assessment exceeding Rs 50 lakh, this period extends up to 10 years,” she says. For foreign assets, the period can go up to 16 years, she added.  Calculate Income Tax: Income Tax Calculator Tool

 

 

Sonu Jain, chartered accountant and chief risk and compliance officer at 9Point Capital, adds that cases “involving foreign assets under the Black Money Act can extend even beyond 10 years,” although such instances are rare.

 

Nayyar said that such notices require strict internal approvals and must follow due process, including a show-cause notice. These are not issued routinely and are generally aimed at high-value tax evasion cases.

 

No records? Here is what to do

For most taxpayers, accessing decade-old documents like Form 16 can be difficult. Both experts suggest using digital trails like Form 26AS, AIS or even contacting old employers.

 

“Immediately request the reasons recorded for the reassessment and point out that the demand is time-barred if income doesn’t exceed ~50 lakh,” says Nayyar. “If the officer proceeds, a writ petition in the High Court can be considered.”

 

Jain suggests taxpayers “ask the I-T department to retrieve records from banks or employers under Section 133(6) if they’re unavailable.”

Are senior citizens treated differently?

 

While the law doesn’t offer specific immunity for senior citizens in such cases, authorities are expected to act with empathy.

 

They may also seek help from Aaykar Seva Kendras, authorised tax representatives, or even request in-person support from local tax offices. If age or health limits digital access, this should be documented clearly when responding to the department.

 

“Elderly taxpayers can authorise a representative or seek in-person help from local I-T offices,” says Jain.

 

“Though the law applies uniformly, the department may be more supportive when senior citizens genuinely struggle to retrieve data,” Nayyar adds.

 

Bottom line:

 

Old tax ghosts can return, but you’re not powerless. Understand your rights, know the timelines, and respond promptly, especially if the demand lacks justification.