Tax Notices & Assessment Representation

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✦ All Notice Types Handled ✦ Timely Response Guaranteed ✦ Officer Appearances Included
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What is Income Tax Notice Handling?

The Income Tax Department issues different types of notices for various reasons — Section 139(9) [new-section 263(7)] for defective return, Section 143(1)(a) [new-section 270(1)] for adjustments and demand, Section 143(2) [new-section 270] for scrutiny assessment, Section 148 [new-section 280] for assessment of escaped income (up to 10 years back), Section 131 [new-131] for summons, Section 245 [new-438] for refund adjustment against demand, and various AIS mismatch intimations. Each notice demands a specific response — factual, legal, or procedural — within a strict timeline that typically ranges from 15 to 30 days.

Failure to respond to an income tax notice results in ex-parte assessment — where the IT officer computes income based solely on available information, often resulting in a significantly inflated demand. Incorrect responses — especially to scrutiny notices under Section 143(2) [new-270] or Section 148 [new-280] — can open up additional years for scrutiny and escalate the matter unnecessarily. A well-crafted, factually complete, legally grounded response is the most effective tool to close a notice at the first level itself.

VITTAX's tax professionals handle the complete notice response lifecycle — from analysing the notice and identifying the correct response strategy, preparing a detailed written reply with supporting documentation, filing it on the IT portal, and appearing before the Assessing Officer if required.

⚠️ Failure to respond results in ex-parte assessment — the IT officer computes income without your input, often resulting in a significantly inflated demand.

Types of Notices We Handle

Notice / Order Section (1961) Section (2025) Due Date / Time Limit Action to be Taken
Notice for Filing Return 142(1)(i) 268 15–30 days (as specified) File pending ITR and respond
Defective Return Notice 139(9) 263 (9) within 15 days Rectify errors and file corrected return
Intimation 143(1) 269(1) 30 days (if discrepancy) Verify and rectify
Scrutiny Notice 143(2) 269(2) 15–30 days (as specified) Submit documents / explanations
Scrutiny / regular assessment order 143(3) 269(3) within 30 days Accept and pay demand OR file appeal to CIT(A) / NFAC
Best Judgment Assessment 144 271 within 30 days (usually) Respond and Appeal to CIT(A)
Show Cause Notice for Reassessment 148A 281 within 15 days (or time specified) Explain why reassessment should not be initiated
Reassessment Notice 148 280 As per notice File return and respond
Reassessment Order 147 279 within 30 days Accept and pay demand OR appeal to CIT(A)
Notice - Power to call for any information 133 259 As per notice Provide documents/information
Notice of Demand after assessment 156 289 within 30 days Pay or appeal to CIT(A)
Recovery Notice 221, 222 412, 413 Immediate/30 days Pay or stay
Show Cause Notice for Penalty 274 439 usually 10-30 days Submit detailed written explanation
Penalty Order for Under/mis-reporting 270A 439 As per notice Reply to SCN; file appeal to CIT(A) if penalty imposed
Search & Seizure Authorisation 132 247 Immediate Allow Search (Legal handling)
Survey 133A 253 Immediate Provide records
Appeal to CIT(A) 246A 357 within 30 days Appeal to CIT(A)
Appeal to ITAT 253 362 60 days from CIT(A) order Appeal to ITAT
Appeal to High Court 260A 365 120 days from ITAT order Appeal to High Court
Dispute Resolution Panel (DRP) — Notice 144C 275 within 30 days File detailed objections with DRP
Faceless Assessment 144B 273 As per notice Respond online

Pricing

Notice Response

₹2,999–₹7,999 (based on notice type and complexity)

Written reply with documentation

Ideal for: Taxpayers who received a notice and need an expert response drafted

  • Notice analysis and strategy
  • Complete written response drafting
  • Supporting document preparation
  • Online filing of response on IT portal
  • Follow-up communication
VITTAX Fee: ₹2,999–₹7,999 (based on notice type and complexity)  |  Govt. Fees: Nil
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POPULAR

Full Assessment Representation

₹9,999–₹29,999 (based on demand amount)

Scrutiny / reassessment from start to closure

Ideal for: Businesses or individuals facing full scrutiny assessment or reassessment

  • Everything in Notice Response
  • Officer appearances (up to 3 hearings in initial assessment)
  • Objections before DRP (Dispute Resolution Panel) if required
  • Rectification application filing (Section 154) if demand is erroneous
  • Full assessment case management from notice to order
VITTAX Fee: ₹9,999–₹29,999 (based on demand amount)  |  Govt. Fees: Nil
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Frequently Asked Questions

Why did I receive a Section 143(1)(a) [new-269(1)] notice?

This notice is issued when the Income Tax Department's Centralised Processing Centre (CPC) identifies a mismatch between the income/tax reported in your ITR and the data in AIS, Form 26AS, or TDS records. It proposes adjustments to your return and issues a demand or revised refund. VITTAX analyses the adjustment, determines if it is correct or erroneous, and files the appropriate response.

Can I ignore a Section 143(2) [new-269(2)] scrutiny notice?

Absolutely not. Ignoring a Section 143(2) [new-269(2)] notice results in an ex-parte assessment under Section 144 — where the Assessing Officer passes an order based on available information without your response, typically resulting in large additions to income and tax demand. You must respond within the stipulated time with complete documentation.

How far back can the Income Tax Department reassess?

Normally, income tax assessment can be reopened for 3 years prior to the end of the relevant assessment year. If income escaped is above ₹50 lakhs, the period extends to 10 years. For cases involving search or survey, different timelines apply.

Quick Enquiry

Notice Response₹2,999–₹7,999
Full Assessment Representation₹9,999–₹29,999

At a Glance

Response TimeWithin 24 Hours
Notice TypesAll Types
Officer AppearancesIncluded
Govt. FeesNil

⚡ Critical Deadlines

Defective Return15 days
Scrutiny Notice15–30 days
Appeal to CIT(A)30 days
Appeal to ITAT60 days

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