Income Tax Notice

Expert response to Income Tax notices — Section 143(1) intimations, 143(2) scrutiny, 148 reassessment, 133(6) high-value transactions, and demand notices under Section 156.

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Overview

The Income Tax Department issues various notices ranging from automated intimations to formal scrutiny assessments and reassessment proceedings. Each notice has a specific legal basis, a response deadline, and consequences for non-response. Ignoring an income tax notice is never safe — non-response to scrutiny or demand notices leads to ex-parte assessment with large additions to income, substantial penalties, and ultimately tax recovery proceedings including attachment of bank accounts and assets.

MFiling assigns qualified Chartered Accountants and tax advocates to every Income Tax notice — analysing the grounds, identifying the department's concern, gathering documentary evidence, and preparing a comprehensive written response. Where necessary, MFiling appears before the Assessing Officer for personal hearings and files appeals to CIT(A) or ITAT if the assessment order is legally unsound.

Common notices handled: Section 143(1) automated intimation, Section 143(2) scrutiny selection, Section 133(6) high-value transaction explanation, Section 156 demand notice, Section 148 reassessment notice. MFiling professional charges: from Rs.2,999 per notice response | Rs.4,999 for 143(2) scrutiny | Rs.7,999 for 148 reassessment.

Key Benefits

Prevents Ex-Parte Assessment
Non-response results in a best-judgment assessment with unfair additions — professional reply prevents adverse orders.
All Types of Notices Handled
143(1), 143(2), 148, 133(6), 139(9) defective return, Section 156 demand — MFiling handles all notice types.
Legal Arguments with Case Precedents
Response cites applicable CGST Act provisions, rules, and High Court / GSTAT precedents supporting taxpayer position.
Scrutiny Assessment Representation
MFiling attends Assessing Officer hearings in person — presents complete books, documents, and arguments.
Appeal to CIT(A) / ITAT if Required
Unfair assessment orders appealed before Commissioner of Income Tax (Appeals) or ITAT.

Documents Required

Copy of Income Tax Notice Received (with section and AY clearly noted)
ITR Filed for the Assessment Year Under Notice
Form 26AS and AIS for the Relevant Assessment Year
All Income Documents — Form 16, Bank Statements, Capital Gains Statements
Books of Accounts / Financial Statements (for business scrutiny)
Explanation for Specific Transaction Cited in Notice (for 133(6))

How it Works

Read and Acknowledge Notice (Day 1)

Identify notice type, section, AY, response deadline, and specific grounds or transactions cited.

Analyse Grounds of Notice (Day 1–2)

MFiling identifies the specific department concern — TDS mismatch, undeclared income, unexplained investment.

Compile Documentary Evidence (Day 2–5)

Gather all relevant invoices, bank statements, investment proofs, and income documents.

Prepare Written Response (Day 3–7)

Draft comprehensive reply addressing each ground factually and legally — with case precedent support.

File Response on E-Filing Portal or Submit to AO (Before deadline)

Submit response through e-proceedings portal (for 143(2)) or physically to Assessing Officer as directed.

Attend Hearing (if summoned) (As scheduled)

MFiling CA/advocate appears before Assessing Officer, presents documents, and answers queries.

Appeal if Order is Unfair (Within 30 days of order)

If assessment order is unfair, file appeal to CIT(A) within 30 days — pay 20% of disputed demand to stay recovery.

Frequently Asked Questions

What is the deadline to respond to a Section 143(2) scrutiny notice?
A Section 143(2) scrutiny notice requires a response within 30 days from the date of service of the notice. The notice will specify a date for appearance/submission. Extensions can be requested from the Assessing Officer before the deadline. Non-response results in a best-judgment assessment under Section 144, which is almost always unfavourable to the taxpayer. MFiling ensures timely response preparation and submission for all scrutiny notices.
How far back can the Income Tax Department reopen an old assessment?
Under Section 148 reassessment provisions (amended from April 2021), assessments can be reopened up to 3 years from the end of the relevant assessment year for all cases. For cases where escaped income exceeds Rs.50 lakhs, the period is extended to 10 years. The department must have specific information or evidence of escaped income before issuing a Section 148 notice — arbitrary reopening is legally challengeable. MFiling advises on the validity of reassessment notices before drafting responses.
Service Price
₹2,999
Starting price · GST extra
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Prevents Ex-Parte Assessment
Non-response results in a best-judgment assessment with unfair additions — professional reply prevents adverse orders.
All Types of Notices Handled
143(1), 143(2), 148, 133(6), 139(9) defective return, Section 156 demand — MFiling handles all notice types.
Legal Arguments with Case Precedents
Response cites applicable CGST Act provisions, rules, and High Court / GSTAT precedents supporting taxpayer position.
Scrutiny Assessment Representation
MFiling attends Assessing Officer hearings in person — presents complete books, documents, and arguments.
Appeal to CIT(A) / ITAT if Required
Unfair assessment orders appealed before Commissioner of Income Tax (Appeals) or ITAT.

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Service Price
₹2,999
Starting price · GST extra

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