Mismatch in 26AS / AIS
Income or TDS declared in your ITR does not match Form 26AS or Annual Information Statement data. Even small discrepancies trigger automated notices from CPC.
INCOME TAX NOTICE
Tax Notice Registration
Professionally drafted responses, e-Proceedings submission, hearing representation and complete case tracking. Section 143(1)/143(2), reassessment (148/148A), demand notices, penalty proceedings and appeals .
DINMust Be Valid
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15–30Days Typical Deadline
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SAMPLE
Tax Filing / TAN Certificate
Income Tax Department — sample acknowledgement / certificate
Illustrative sample. Your official certificate is issued after approval.
01
DIN is Mandatory
Any notice without a valid Document Identification Number is void (CBDT Circular 19/2019)
02
e-Proceedings Only
All notices are served and responses submitted electronically via incometax.gov.in
03
Deadlines Matter
Typical response window is 15–30 days. Miss it and risk ex-parte assessment or penalties
04
Not Always Bad News
Many 143(1) intimations are routine. 143(2) and 148 need professional defence
OVERVIEW
What is an Income Tax Notice?
An Income Tax Notice is a formal communication issued by the Income Tax Department under specific sections of the Income-tax Act, 1961. It requires a taxpayer to provide information, file a return, respond to discrepancies, pay outstanding demand, or appear for assessment proceedings. Notices are issued by the Assessing Officer (AO), CPC Bengaluru, or the Commissioner of Income Tax depending on the nature of the proceeding.
Receiving a notice does not necessarily mean you have done something wrong. Many are routine — such as Section 143(1) intimations for minor adjustments. However, timely and accurate response is critical regardless of type. Failure to respond within the prescribed time can result in ex-parte assessment orders, heavy penalties, interest and, in extreme cases, prosecution.
Governing Law
Income-tax Act, 1961
Service Mode
e-Filing Portal (DIN mandatory)
Typical Deadline
15–30 Days
Key Sections
143(1), 143(2), 148, 156, 142(1)
TYPES OF NOTICES
Common Income Tax Notices & Response Time
| Section | Notice Type | Purpose | Response Time |
|---|---|---|---|
| 143(1) | Intimation – Processing | Automated intimation after CPC processing showing adjustments, demand or refund | 30 days (for rectification if needed) |
| 143(2) | Scrutiny Assessment | Detailed examination of return by AO — books and documents verified | As specified (usually 15–30 days) |
| 148 / 148A | Reassessment – Escaped Income | Reopening of previously assessed case when income has escaped assessment | 30 days to file return (extendable) |
| 156 | Demand Notice | Specifies tax, interest or penalty payable as determined through assessment | 30 days from service date |
| 245 | Refund Adjustment | Proposes adjustment of current year refund against outstanding demand | As specified in the notice |
| 142(1) | Inquiry Before Assessment | Requires filing of return or furnishing of accounts, documents and information | As specified by AO |
| 131 | Summons | Compulsory attendance before the AO with documents (civil court powers) | As specified (mandatory appearance) |
| 271(1)(c) | Penalty – Concealment | Show-cause for penalty for concealment of income or inaccurate particulars | As specified (usually 15 days) |
COMMON TRIGGERS
Why You Received an Income Tax Notice
High-Value Transactions (SFT)
Cash deposits above ₹10 lakh, property transactions above ₹30 lakh, mutual fund investments or credit card payments reported through Statement of Financial Transactions.
Non-Filing of Return
Taxable income, TDS deducted or significant financial transactions without filing the income tax return within the due date or belated deadline.
Defective Return – 139(9)
ITR filed with incomplete data, wrong form selection, missing schedules or internal inconsistencies. Must be rectified within 15 days.
Scrutiny Selection (CASS)
Your return was selected for detailed examination through Computer Aided Scrutiny Selection based on risk parameters.
Large Refund / Property / Cash
Unusual refund claims, property purchase/sale above thresholds, or large cash deposits that the Department wants to verify.
HOW TO CHECK
How to Check Notices on the e-Filing Portal
1. Login to incometax.gov.in
Use your PAN as user ID and password. Complete OTP verification if prompted.
2. Go to Pending Actions → Worklist
This shows all pending notices, communications and tasks. Alternatively open e-Proceedings directly.
3. Open e-Proceedings
View all active assessment, inquiry or penalty proceedings. Each shows section, assessment year, AO and status.
4. View & Download the Notice
Open the relevant proceeding, download the PDF, and read the requirement, deadline and AO’s specific questions carefully.
5. Verify the DIN
Check the Document Identification Number on the notice. Any notice without a valid DIN is void as per CBDT Circular No. 19/2019.
RESPONSE PROCESS
Step-by-Step Process for Responding to a Notice
1. Identify the Notice Section & Type
Check the section cited (143(1), 143(2), 148, 156, 142(1), 271, etc.). Each has different implications and response procedures.
2. Note the Deadline
Read the complete notice. Mark the response deadline (typically 15–30 days) and plan to respond well before it.
3. Gather Supporting Documents
Collect ITR copies, Form 26AS/AIS, bank statements, investment proofs, property documents, books of account and any specific documents requested.
4. Prepare a Written Response
Draft a detailed submission addressing each point. Include section references, CBDT circulars and judicial precedents where relevant. Attach numbered annexures with an index.
5. Submit Under e-Proceedings
Login → Pending Actions → e-Proceedings → Submit Response. Upload the written submission and documents in PDF. Download the acknowledgement.
6. Attend Hearing if Required
For scrutiny and reassessment, the AO may schedule a personal or video hearing. Attend with originals or authorise a professional via Power of Attorney.
DOCUMENTS REQUIRED
Documents by Notice Type
1. Section 143(1) Intimation
ITR copy with acknowledgement, Form 26AS/AIS, computation of income, TDS certificates and challan details for reconciliation.
2. Section 143(2) Scrutiny
ITR copies, 26AS/AIS, bank statements (all accounts), investment proofs, books of account, P&L, balance sheet, bills and vouchers.
3. Section 148 / 148A
Original and revised ITR, Form 26AS for relevant years, bank statements, explanation of transactions, source of funds and objections to reopening.
4. Section 156 Demand
Assessment order, ITR copy, tax payment challans, Form 26AS. Rectification petition or appeal Form 35 and stay application if demand is disputed.
5. Section 142(1) Inquiry
Specific documents requested in the notice — accounts, financial statements, contracts, agreements as specified by the AO.
6. Penalty 271(1)(c)
Written explanation, original ITR, supporting computation, legal submissions, judicial precedents and CBDT circulars supporting bona fide position.
KEY COMPARISON
Section 143(1) vs Section 143(2)
| Aspect | Section 143(1) – Intimation | Section 143(2) – Scrutiny |
|---|---|---|
| Nature | Automated, computer-generated | Manual assessment by AO |
| Human Intervention | No – CPC Bengaluru system | Yes – AO examines the case |
| Scope | Arithmetic errors, prima facie adjustments, TDS mismatch | Complete examination of books, documents and claims |
| Personal Appearance | Not required | May be required (physical or VC) |
| Books of Account | Not examined | Examined in detail |
| Outcome | Refund, demand or no change | Assessment order under 143(3) |
| Remedy if Disagree | Rectification under Section 154 | Appeal to CIT(A) under Section 246A |
| Severity | Low – routine | High – detailed investigation |
REASSESSMENT
Section 148 / 148A – New Regime
Reassessment provisions were overhauled by the Finance Act, 2021. The AO cannot simply issue a 148 notice — a mandatory preliminary inquiry under Section 148A must be conducted first.
148A Inquiry First
AO must provide information suggesting escaped income and allow the taxpayer an opportunity to respond. An order under 148A(d) with prior approval is required before issuing 148.
Prior Approval
Up to 3 years: approval of Principal Commissioner / Commissioner. Between 3 and 10 years: approval of Principal Chief Commissioner.
Time Limits
Standard window: 3 years from end of relevant assessment year. Extended to 10 years if escaped income is likely ₹50 lakh or more.
Right to Object
You can file detailed objections to the 148A notice, challenge the information relied upon and request that reassessment not be initiated.
APPEALS
Appeal Hierarchy Against Income Tax Orders
| Level | Authority | Time Limit | Key Points |
|---|---|---|---|
| First Appeal | CIT (Appeals) | 30 days from order | Form 35 online. Can confirm, modify, enhance or annul. Pre-deposit of disputed demand may apply. |
| Second Appeal | ITAT | 60 days from CIT(A) order | Form 36. Final fact-finding authority. Orders binding on AO. |
| Third Appeal | High Court | 120 days from ITAT order | Section 260A – only substantial question of law. |
| Final Appeal | Supreme Court | 60 / 90 days | SLP or Section 261. Matters of national importance or conflicting HC decisions. |
WHY CHOOSE US
Why Corporate Mart for Income Tax Notice Reply?
Notice-Type Strategy
143(1) vs 143(2) vs 148 vs demand — we identify the section and design the response strategy before drafting a single line.
Professionally Drafted Submissions
Written responses with section references, CBDT circulars and judicial precedents, plus indexed annexures for a complete paper trail.
e-Proceedings & Hearing Support
Portal submission under e-Proceedings and representation at personal or video hearings so you are not left alone before the AO.
Appeal-Ready if Needed
If the assessment order is adverse, we support Form 35 filing before CIT(A) and further appellate stages where required.
Analyse Notice → Gather Docs → Draft Response → e-Submit → Hearing → Order / Appeal
FAQ
Frequently Asked Questions
Not necessarily. Many notices are routine (e.g. Section 143(1) intimations for minor adjustments or TDS mismatch). However, scrutiny (143(2)) and reassessment (148) notices require careful professional response.
Document Identification Number. Every valid notice must carry a DIN. Any notice, order or communication without a valid DIN is deemed non-est (void) as per CBDT Circular No. 19/2019. Always verify the DIN before responding.
143(1) is an automated CPC intimation for arithmetic/prima facie adjustments. 143(2) is a scrutiny notice where the Assessing Officer manually examines books and claims. 143(2) is far more serious and needs professional defence.
Typically 15–30 days from the date of service, as specified in the notice. Always respond before the deadline. Missing it can lead to ex-parte assessment and penalties.
Login to incometax.gov.in → Pending Actions → Worklist or e-Proceedings. All notices are served electronically. You also receive email and SMS alerts.
Under the new reassessment regime, the AO must first conduct an inquiry under Section 148A, share the information suggesting escaped income, and give you an opportunity to respond before issuing a Section 148 notice. You have a right to file detailed objections.
Yes. First appeal to CIT(A) within 30 days (Form 35). Then ITAT within 60 days, High Court on substantial question of law, and Supreme Court in appropriate cases.
Ex-parte assessment, demand recovery, penalties, interest, and in serious cases prosecution. Always respond within the prescribed time, even if only to seek an adjournment.
