Resolve Income Tax Notices
Quickly & Legally.
From a simple defective return (Sec 139) to a complex scrutiny assessment (Sec 143/148), our Senior CAs analyze your notice and draft a watertight legal reply.
Basic Notice Reply
Ideal for rectifying minor errors, outstanding demands, or defective return intimations.
- Sec 143(1) - Intimation & Demands
- Sec 139(9) - Defective Return
- Sec 154 - Rectification Requests
- Drafted by Qualified CA
Scrutiny & Assessment
For complex notices requiring detailed representation, computation, and document submission before the AO.
- Sec 142(1) - Inquiry / Information
- Sec 143(2) - Scrutiny Assessment
- Sec 148 - Income Escaping Assessment
- End-to-end e-Proceedings Handling
Common Income Tax Notices Explained
Identify which section your notice falls under to understand the severity and the required action plan.
Section 143(1) - Intimation
This is a preliminary check. It is sent when there is a mismatch between the tax you calculated in your ITR and what the system computed (due to TDS mismatch, arithmetical errors, or missed deductions).
Action: Requires a simple rectification or agreement/disagreement response.
Section 139(9) - Defective Return
Sent when you use the wrong ITR form (e.g., a freelancer filing ITR-1 instead of ITR-4), leave mandatory fields blank, or fail to pay the required tax before filing.
Action: Must be corrected within 15 days, else the return becomes invalid.
Section 142(1) / 143(2) - Inquiry
Sent when the Assessing Officer (AO) requires more information, documents, or selects your return for detailed scrutiny to verify if you have underpaid taxes.
Action: Requires submission of detailed accounts, bank statements, and legal representation.
Section 148 - Income Escaping
Issued if the AO has reason to believe that a portion of your income escaped assessment (e.g., buying a high-value property but declaring zero income).
Action: Requires reassessment of past years. Highly complex legal procedure.
Consequences of Ignoring a Notice
The Income Tax portal generates strict timelines. Failing to respond within the stipulated time strips you of your right to appeal or defend yourself.
15 to 30 Day Limit
Most notices demand a response within 15 to 30 days. For defective returns (139(9)), your entire original return will be treated as "Invalid" if not rectified in 15 days.
Ex-Parte Assessment
If you do not reply to an inquiry (142(1)), the Assessing Officer will pass a "Best Judgment Assessment" (Sec 144) meaning they will assume maximum liability without hearing you.
Penalties & Prosecution
For under-reporting or misreporting income, the penalty can range from 50% to 200% of the tax payable, alongside potential prosecution (jail term) in severe cases of evasion.
Required Information
To help our CAs analyze your case, please upload the following to your secure portal.
Copy of the Notice
The PDF copy of the notice downloaded from the Income Tax portal.
E-Filing Credentials
Income Tax portal login details (PAN and Password) to access e-proceedings.
Previous ITR & Form 16
The original ITR acknowledgment filed for the respective Assessment Year.
Supporting Proofs
Bank statements, investment proofs, or property papers (if the notice demands it).
Are you facing a GST Notice instead?
Notices regarding GST mismatch, ITC reversal, or GST Registration Cancellation require a different legal approach via the GST portal.