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Income Tax Notices & Assessments

A notice is a deadline, not a verdict — answered properly, most close quietly.

Income-tax Act, 1961 · Sections 139(9), 142(1), 143, 148 & penalty notices

Overview

Income-tax notices arrive for mundane reasons — mismatches between your return and AIS/26AS, high-value transactions, non-filing, or a reopening under Section 148 — and each has a strict reply window on the e-proceedings portal. Ignoring one converts a query into a best-judgment assessment with tax, interest and penalty computed against you. Answered properly — reconciliation, documents, and legal grounds where the notice itself is defective (beyond limitation, without jurisdiction, mechanical approval) — the large majority close without demand. We handle the replies, faceless assessment proceedings, and the penalty defence that follows a bad outcome.

Key Provisions — Income-tax Act, 1961

  • Section 143(1) intimations and 143(2) scrutiny run on portal timelines; non-response leads to Section 144 best-judgment assessment.
  • Section 148/148A reopenings have tight preconditions — prior notice, sanction, and limitation — that defective notices routinely fail.
  • Faceless assessment replies are documents-only: the written submission IS the hearing.
  • Penalty (270A) and prosecution provisions have their own defences — reasonable cause, full disclosure, bona fide claims.

What You Can Get

Notices closed without demand
Defective reopenings quashed
Demands reduced on reconciliation
Penalties dropped for reasonable cause

How We Handle It

1

Notice Decode

What section, what trigger, what deadline — and whether the notice itself is legally sound.

2

Reconciliation

AIS/26AS/bank data matched to your return; the gap explained with documents.

3

Portal Submission

A precise written reply on e-proceedings — the submission that decides faceless matters.

4

Assessment & Beyond

Order reviewed; rectification, appeal, or penalty defence as needed.

Typical timeline: Reply windows 7–30 days from the notice · assessments close within statutory limits.

Frequently Asked Questions

I got a notice for a year I barely remember — the deadline is next week. What now?

Seek adjournment on the portal immediately (usually granted once), then reconstruct: AIS, bank statements, and broker records rebuild most years. What you must not do is let the date lapse silently.

The notice is about a property sale where I actually made a loss — why am I being taxed?

The department sees the gross sale value from registrar data, not your cost. A reply computing capital gains with purchase documents typically closes exactly this notice.

Legal Connect connects you with independent tax advocates; we are not a law firm and this page is general information, not legal or tax advice. Notice deadlines are short — call +91 22 6555 3444 early.

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