Home/Tax Advisory Services/Income Tax Scrutiny Notice Reply: Section 143(2)
CA Rinky Vishwakarma, Chartered Accountant
CA Rinky VishwakarmaSigning Chartered Accountant · SVT & Associates
ICAI No.: 177507 in View LinkedIn profile
Income Tax Scrutiny Notice Reply: Section 143(2)

Income Tax Scrutiny Notice Reply: Section 143(2) and 142(1)

A notice under section 143(2) means your return has been selected for detailed scrutiny, and an officer will ask questions under section 142(1) through the faceless assessment system. SVT & Associates reviews the notice, drafts each reply with evidence, attends the video hearing and tracks the order.

FeeFixed fee, quoted in writing after a free review
TurnaroundFirst response in 1–2 working days after the notice
IncludedNotice review, questionnaire reply, hearing support
RS
AD
MS
1,000+ clients served

Get a Free Tax Consultation

Our CA responds within 2 hours.

CA Rinky VishwakarmaReviewed by CA Rinky Vishwakarma · ICAI No.: 177507
🔒 100% Confidential · CA-Managed · No Spam
✅

Details Received!

Our CA will call or WhatsApp you within 2 hours.

1,000+
Clients Served
20
Years Combined Experience
Google Rating
2 hrs
Typical First Response
When this applies

Who needs income Tax Scrutiny Notice Reply: Section 143(2), and when?

What you get

What is included in this service?

  • Review of the notice, the reasons for selection and the limitation date
  • Reply to each question on the questionnaire with evidence
  • Reconciliation of bank, books and returns for the year
  • Video hearing representation through authorisation
  • Assessment order review and appeal advice
  • Penalty notice guidance
Documents

Which documents are required?

  • Notice under 143(2) and 142(1) with the DIN
  • Return and computation of the year
  • Books of account and bank statements
  • Invoices and vouchers for expenses claimed
  • Explanation for cash deposits with source documents
  • Loan, capital and gift documents
  • Form 26AS, AIS and TDS certificates
  • Earlier assessment orders
Process

How does scrutiny assessment proceed from notice to order?

Scrutiny is done under the faceless assessment scheme, where the case is handled by a team and not a local officer, and communication is through the e-proceedings tab. Notice under 143(2) must be issued within three months from the end of the financial year in which the return was filed. After it, a questionnaire follows under 142(1), then a show-cause notice if the officer proposes an addition, and finally the order under 143(3).

Stages of a scrutiny assessment
StageWhat happensOur action
Notice under 143(2)Return selected for scrutiny; must be issued within the time limitCheck limitation; start gathering records
Questionnaire under 142(1)Specific questions and documents asked with a dateDraft replies with evidence; request more time if needed
Show-cause noticeOfficer proposes additionsReply with legal and factual submissions; request a hearing
Order under 143(3)Assessed income and demandReview; file appeal to the Commissioner (Appeals) if required
Common triggers

What commonly triggers scrutiny, and what helps?

Cases are selected for reasons such as large cash deposits, mismatch of AIS data with the return, high refunds, large claims or specific risk parameters. The reply that works is one with a trail: every number in the return agrees with a document, and every document with the bank. We build the reply around the reasons and the questions. A scrutiny case from the previous year's return usually follows from an unexplained item, so cleaning up with accurate business return filing and tax audit reduces later risk. For reassessment of an old year, see section 148 reply.

How it works

How does the process work, step by step?

  1. 1
    Same day

    Share your details

    Fill the form or WhatsApp us your situation and the documents you already have. Our CA responds within 2 hours.

  2. 2
    Within 1 working day

    Free CA review and written fee

    The CA reviews what you sent, lists anything missing and sends a fixed fee in writing before any work starts.

  3. 3
    2–5 working days

    Study the notice and gather evidence

    We read each question, collect documents from you and reconcile the accounts.

  4. 4
    Within the deadline

    Reply, hearing and order review

    We file the reply on the portal, attend the hearing and review the assessment order.

Pricing

What does it cost?

SVT & Associates quotes a fixed professional fee in writing after a free review of your documents, never an open-ended hourly bill. Government charges are shown on a separate line so nothing is bundled or hidden.

Fee structure — SVT fee and government charges shown separately
ItemAmountNote
SVT professional feeFixed, quoted in writingDepends on the notice type, years involved and documents needed. Quoted after we read the notice.
Government fee for replying on the portal₹0Replying to a notice on the e-filing or GST portal is free.
Demand, interest or penalty (if any)As per the orderPaid by you to the government. We do not promise any outcome from the department.
Client reviews

What do clients say?

G
★★★★★
4.81,000+ clients · View on Google Maps
★★★★★

“Ever since my association, I am impressed with the professionalism and personal conduct of the firm. Clients are made to feel belonging.”

RS
Rachana SinghBusiness Owner, Mumbai
★★★★★

“An extremely professional setup, very responsible to all our needs. Strongly recommend for taxation and tax advisory services.”

AD
Abhishek DubeyEntrepreneur, Mumbai
★★★★★

“The best for auditing, finance, and budget analysis. Will consistently give the best possible solution, worth every penny.”

MS
Mayur SinkarCFO, Startup
Your CA

Who reviews and signs your work?

CA Rinky Vishwakarma – Signing Chartered Accountant, SVT & Associates

CA Rinky Vishwakarma

ICAI No.: 177507  Signing Chartered Accountant, SVT & Associates

Fellow Chartered Accountant with 12+ years across Big 4, investment banking and independent practice. Reviews every tax filing and notice response before it leaves the firm, and signs tax audit reports and Form 15CB certificates with a UDIN. SVT & Associates has 20 years combined experience and has served 1,000+ clients from its Goregaon West, Mumbai office.

Fellow CA – ICAIICAI No.: 177507Direct & Indirect TaxMumbai
in View LinkedIn profile →
FAQ

Frequently asked questions

What is the deadline for a 143(2) notice?
The notice must be issued within three months from the end of the financial year in which the return was filed. A notice issued later can be challenged on limitation. We check the issue date against this.
Can I ask for more time to reply?
Yes. An adjournment request can be made through the portal with reasons. It is not automatic, and the officer can proceed if no reply is received. We request time if records need collecting and file whatever is ready by the date.
Will the officer visit my office?
In faceless assessment, there is no physical visit. All communication is through the portal and video hearing. A person who is not available on the date can authorise a CA to attend. We attend for you.
What if I cannot explain a cash deposit?
An unexplained deposit can be taxed under section 69A at a higher rate. The explanation depends on the source: sale proceeds, withdrawal from savings, gifts and business receipts each need proof. We trace the source and present it. If it cannot be proved, we tell you the position early.
Can I appeal against the assessment order?
Yes. An appeal can be filed with the Commissioner of Income Tax (Appeals) within 30 days of the order, with a fee depending on the income assessed. Paying a part of the demand may be needed to stay recovery. We advise on the grounds and on a stay.
Will penalty follow an addition?
Penalty proceedings under section 270A for under-reporting or misreporting may be started alongside the order, though not in every case. A well-supported reply and a settled assessment reduce the risk. We review the penalty notice separately.
Is every income tax notice a sign of trouble?
No. Many notices are routine: an intimation under section 143(1) only reports the result of processing your return, and a mismatch alert asks you to confirm figures. Scrutiny under 143(2) and reassessment under 148 are more serious. What matters is reading the section and the date mentioned and replying in the portal before it lapses.
What happens if I ignore an income tax notice?
The assessing officer can pass a best-judgment assessment under section 144 on the information available, usually with a higher demand, and penalties can follow under section 271(1)(b). An ignored notice also does not make the demand go away. A timely, documented reply is almost always cheaper than a default assessment.
How long do I get to reply to a notice?
The reply date is printed on the notice or in the e-proceedings tab of the portal; it is commonly between 7 and 30 days from issue. If the deadline is too short, an extension can be requested through the portal with reasons. Send us the notice the day you receive it so the response is complete, not rushed.
Explore more

Related tax services

Tax advisory by city
Who signs what. SVT & Associates is a Chartered Accountancy firm registered with the Institute of Chartered Accountants of India (ICAI). Work on this page is prepared under the supervision of CA Rinky Vishwakarma (ICAI No.: 177507), a practising Chartered Accountant. Tax returns are verified and e-filed by the taxpayer or authorised signatory; tax audit reports and Form 15CB certificates are signed by a practising CA with a UDIN. No guaranteed outcomes. Refunds, assessments, notice outcomes and department decisions depend on your facts and the tax authority, and cannot be promised. Information is general, based on the Income-tax Act, 1961 and the Finance Act rates for FY 2025-26 (AY 2026-27); for later years the Income-tax Act, 2025 applies with renumbered sections. Rates, limits and due dates change — we confirm them for your year before we file. This page is not a substitute for advice on your specific facts.

File right. Save what the law allows. Know your fee upfront.

Free CA consultation · Fixed fee in writing · Every due date tracked

💬