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Tax Litigation

Income Tax Notice Reply & Scrutiny Assessment

Expert legal drafting and representation for Intimations u/s 143(1), Scrutiny Notices u/s 143(2), and Reassessment Notices u/s 148.

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Overview

Receiving a notice from the Income Tax Department can be incredibly stressful. With the new AI-driven Faceless Assessment system, the department automatically cross-references your ITR against massive datasets (property registries, mutual fund AMCs, credit card spending). Discrepancies trigger notices ranging from simple arithmetic corrections (Sec 143(1)), to defective returns (Sec 139(9)), to intense, full-scale scrutiny assessments (Sec 143(2)) requiring you to prove every expense. Our seasoned tax litigators specialize in dismantling these notices by drafting precise, legally sound submissions that protect you from arbitrary tax demands and heavy concealment penalties.

What is Included in Our Package

Detailed compliance and filing scope managed by JRC corporate experts.

In-depth analysis of the Department's allegations and tax demands
Reconciliation of books with AIS/TIS and portal data
Drafting of robust, fact-based legal replies invoking relevant High Court/ITAT case laws
Uploading submissions on the e-Proceeding portal
Virtual/Video representation before the Assessing Officer / Faceless Assessment Unit

Documents Required to Start

Upload digital files during onboarding. No physical submissions needed.

The Notice & Filings

  • Complete copy of the Notice downloaded from the portal (with DIN - Document Identification Number)
  • Copy of the original ITR filed and the Tax Computation sheet
  • Form 26AS and AIS for the relevant Assessment Year

Evidentiary Proofs (Case Specific)

  • Bank statements to prove the source of cash deposits
  • Property sale deeds for capital gains disputes
  • Invoices and bills to justify claimed business expenses

Step-by-Step Resolution Timeline

Our step-by-step advisory workflow.

1

Step 1: Notice Deconstruction

We analyze the specific section under which the notice is issued and evaluate the legal validity of the Assessing Officer’s jurisdiction.

2

Step 2: Fact Gathering

We work closely with you to gather the specific bank statements, invoices, or agreements needed to counter the allegations.

3

Step 3: Legal Drafting

Our tax experts draft a comprehensive response, structuring the facts and citing relevant judicial precedents (Supreme Court / ITAT rulings).

4

Step 4: E-Proceeding Submission

We submit the reply with all annexures through the Faceless Assessment (e-Proceeding) tab on the IT portal before the strict deadline.

Key Advantages of Professional Notice Management

Handling notices requires an understanding of tax law, not just numbers.

Advantage 01

Prevent Arbitrary Demands

A poorly drafted reply can result in the Assessing Officer rejecting your claims and passing a massive tax demand order.

Advantage 02

Avoid 200% Penalties

Under Section 270A, misreporting of income can attract penalties up to 200% of the tax amount. We draft replies that mitigate penal actions.

Advantage 03

Faceless System Expertise

The Faceless Assessment scheme relies 100% on written submissions. There is no physical meeting. Our drafting ensures your facts are legally irrefutable on paper.

Frequently Asked Questions

Helpful answers to common regulatory inquiries.

What is an Intimation under Section 143(1)?▼

It is a preliminary processing notice. It either accepts your return, demands additional tax due to a calculation error, or informs you of your final refund amount. If there is an unfair demand, we can file a Rectification u/s 154.

What happens if I ignore a notice?▼

Ignoring a notice allows the Assessing Officer to pass a "Best Judgment Assessment" (Sec 144) where they will unilaterally decide your income and demand massive taxes, immediately followed by bank account attachment.

Can the department reopen old cases?▼

Yes, under Section 148 (Income Escaping Assessment), the department can reopen past cases up to 3 years (or up to 10 years if the hidden income exceeds Rs. 50 Lakhs).

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Corporate filings managed directly by certified Chartered Accountants & Company Secretaries.

Need Fast Track Assistance?

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