Indian Tax Planning
Navigate Income Tax Assessments
With Confidence
Practical, compliant, and legally-sound guidance on notices (142/143/148/148A), detailed scrutiny, and appeals. We protect your rights at every stage.
Assessment-Focused Expertise
Specialized experience in scrutiny, faceless assessments, and 148A proceedings.
Legally Defensible Strategy
Replies drafted with judicial precedents, CBDT instructions and safeguards.
End-to-End Representation
From initial notice reply to appeals before CIT(A) & ITAT — a single accountable team.
Our Tax Assessment Services
Comprehensive support for all stages of the income tax assessment process.
Notice Response (142/143)
Professional drafting of responses to notices under sections 142(1) and 143(2). We focus on precise facts to prevent additions.
Reassessment (148/148A)
Strategic defense against reassessment. We challenge the validity of notices at the 148A stage itself to drop proceedings.
Assessment Hearing Support
Representation during assessment proceedings, video conference hearings, and strategic guidance for interactions with AOs.
Appeal Drafting (CIT-A)
Preparation and filing of Form 35 appeals before CIT(A) with well-researched statements of facts and grounds of appeal.
Penalty Defense
Representation in penalty proceedings under sections 270A, 271(1)(c) with emphasis on “reasonable cause” defenses.
ITAT Litigation
Strategic advice for Tribunal matters, case evaluation, paper book preparation, and representation.
The Assessment Roadmap
Notice Review
We check the limitation period, jurisdiction, and the specific information sought by the AO.
Evidence Mapping
Reconciliation of AIS/TIS with bank statements and ledgers to build a documentary trail.
Submission
Filing precise, point-wise responses. Treating 148A as the chance to stop the case early.
Order & Appeal
Analyzing the final order for additions. If adverse, filing appeal to CIT(A) within 30 days.
Faceless Assessment Strategy
The faceless regime removes physical interaction, making your written submission the only voice you have. Precision is key.
- Avoid “dumping” documents; index them.
- Request Video Hearing if complex.
- Highlight natural justice violations.
Written Submissions
Since the AO cannot ask informal questions, your reply must be self-explanatory, covering facts and law without ambiguity.
Natural Justice
Even in faceless mode, you have the right to a draft assessment order (Show Cause Notice) before any addition is made. We ensure this right is respected.
Document Pagination
We ensure all uploaded evidences are indexed and paginated so the Faceless AO can find proofs easily, reducing the chance of “adverse inference.”
Technical Handling
Managing the e-filing portal, adhering to strict timelines, and ensuring the “Hash” generation of documents is correct.
Actionable Guide to Notices
Click on the notice type you received to see immediate steps.
Common Document Checklist
| Category | Documents Required |
|---|---|
| Income Proof | Form 16 / 16A, salary slips, contract notes, invoices, professional fee receipts. |
| Banking | Bank statements (highlighting relevant entries), loan sanction letters, repayment schedules. |
| Deductions | 80C/80D receipts, donation receipts (80G), Housing Loan Interest Certificate. |
| Cash Credits (s.68) | Confirmation from lender, ITR of lender, Bank statement of lender showing capacity. |
Key Legal Principles We Use
GKN Driveshafts (Supreme Court)
Principle: The AO is bound to furnish the “reasons to believe” for reopening a case. We use this to challenge the validity of reassessment at the threshold.
Identity & Creditworthiness (Section 68)
Principle: Mere receipt of money is not income if the taxpayer proves Identity, Genuineness, and Creditworthiness of the lender. Documentation is key here.
Natural Justice in Faceless Era
Principle: Courts have consistently held that lack of opportunity or not providing a draft order renders the final assessment void.
Unexplained Expenditure (Section 69C)
Principle: Additions for expenditure can only be made if there is evidence of actual outflow of funds which is not recorded in books.
Post-Assessment Remedies
Rectification (Sec 154)
For mistakes apparent from record (e.g., TDS credit not given, wrong calculation).
Appeal to CIT(A)
First appeal against additions. Must be filed within 30 days of the order.
ITAT Tribunal
Second appeal. This is the final fact-finding authority.
Frequently Asked Questions
How much time do I have to respond to a notice?
The deadline is mentioned in the notice itself. Usually, it is 15 to 30 days. You can request a short adjournment online if you need more time to gather documents.
What happens if I ignore the notice?
The AO will pass a “Best Judgment Assessment” (Ex-parte order) under Section 144, estimating your income based on available data, which usually results in high tax demand and penalties.
Can I appear personally before the officer?
Under the Faceless Assessment Scheme, physical appearance is generally not allowed. However, you can request a Video Conference hearing if the matter is complex.
Serving Taxpayers Across India: Delhi NCR, Mumbai, Bengaluru, Chennai, Hyderabad, Pune, Kolkata and Ahmedabad. Handling faceless assessments remotely for all jurisdictions.
Received an Income Tax Notice?
Early, structured response reduces additions and litigation risk. Speak to an assessment specialist today.
Indian Tax Planning
Navigate Income Tax Assessments
With Confidence
Practical, legally-sound guidance on notices (142/143/148/148A), detailed scrutiny, reassessment and appeals.
Assessment Expertise
Specialized deep-dive experience in scrutiny, faceless assessments, and 148A proceedings.
Legal Strategy
Replies drafted with judicial precedents, CBDT instructions and procedural safeguards.
End-to-End Support
From initial notice reply to appeals before CIT(A) & ITAT — a single accountable team.
Our Services
Notice Response (142/143)
Professional drafting of responses to notices under sections 142(1) and 143(2). We focus on precise facts to prevent additions.
Reassessment (148/148A)
Strategic defense against reassessment. We challenge the validity of notices at the 148A stage itself to drop proceedings.
Assessment Hearing Support
Representation during assessment proceedings, video conference hearings, and strategic guidance for interactions with AOs.
Appeal Drafting (CIT-A)
Preparation and filing of Form 35 appeals before CIT(A) with well-researched statements of facts and grounds of appeal.
Penalty Defense
Representation in penalty proceedings under sections 270A, 271(1)(c) with emphasis on “reasonable cause” defenses.
ITAT Litigation
Strategic advice for Tribunal matters, case evaluation, paper book preparation, and representation.
The Assessment Roadmap
Notice Review
Limitation period check, jurisdiction verification & risk classification.
Evidence Mapping
Reconciliation of AIS/TIS with bank statements & ledgers.
Submission
Precise, point-wise written responses via e-filing portal.
Order & Appeal
Analyzing order for errors and filing CIT(A) appeal if needed.
Faceless Assessment Strategy
In the faceless regime, your written submission is the only voice you have. Precision is non-negotiable.
Written Submissions
The AO cannot ask informal questions. Your reply must be self-explanatory, covering facts and law without ambiguity.
Natural Justice
We ensure you get a Show Cause Notice (draft order) before any addition is made, safeguarding your rights.
Document Pagination
We index and paginate all evidence so the Faceless AO can find proofs easily, avoiding “adverse inference.”
Video Hearing
If the matter is complex, we formally request a Video Conference hearing to explain the case virtually.
Actionable Guide to Notices
Click on the notice type you received to see immediate steps.
Common Document Checklist
| Category | Documents Required |
|---|---|
| Income Proof | Form 16 / 16A, salary slips, contract notes, invoices. |
| Banking | Bank statements (annotated), loan sanction letters. |
| Deductions | 80C/80D receipts, donation receipts (80G). |
| Cash Credits (s.68) | Confirmation, ITR & Bank statement of the lender. |
Serving Taxpayers Across India: Delhi NCR, Mumbai, Bengaluru, Chennai, Hyderabad, Pune, Kolkata and Ahmedabad. Handling faceless assessments remotely for all jurisdictions.
Received an Income Tax Notice?
Early, structured response reduces additions and litigation risk. Speak to an assessment specialist today.
