Scrutiny Notice Under Section 143(2)?
Your tax return has been selected for detailed verification. A structured, evidence-backed response is critical to avoid high-value additions and penalties.
What is Scrutiny Assessment?
A notice under Section 143(2) signifies that the Income Tax Department wants to ensure you haven’t understated your income, claimed excessive losses, or underpaid tax.
Under the modern Faceless Assessment regime, physical visits to the tax office are removed. All submissions must be made digitally via the e-filing portal, requiring precise drafting and documented proof.
Why was I selected?
- Data Mismatch: Difference between ITR and AIS / Form 26AS.
- High Value Transactions: Large cash deposits, property purchase, or credit card usage.
- Specific Claims: Large refunds, suspicious exemptions, or capital gain losses.
The Assessment Process
Notice u/s 143(2)
Initiation of scrutiny. Must be served within 3 months from end of FY.
Notice u/s 142(1)
Detailed questionnaire seeking proofs, bank statements, and explanations.
Assessment Order 143(3)
Final order accepting income or making additions to tax liability.
Be Prepared
Successful defense relies on the quality of your documentation.
Documents Commonly Required
- ✓ ITR Acknowledgement & Computation
- ✓ Bank Statements (highlighting high value entries)
- ✓ Proof of Section 80 Deductions (LIC, PPF, etc.)
- ✓ Capital Gain working sheets & contract notes
- ✓ Cash flow statement (if cash deposits questioned)
How We Handle Your Case
- 01. Issue Analysis: We analyze the specific reasons for selection to narrow down the defense scope.
- 02. Reconciliation: We reconcile your bank data with AIS/TIS to identify gaps before the AO does.
- 03. Drafting: We draft point-by-point factual replies with relevant case laws.
- 04. Representation: We handle all faceless submissions and video conference hearings if granted.
Handle Scrutiny With Confidence
Time is of the essence in scrutiny cases. Missing a deadline can lead to ex-parte orders (Best Judgment Assessment). Contact us immediately.
