Income Tax Assessment / Scrutiny Handling

Types of Income Tax Notices

Income Tax Department issues various types of notices relating to assessments and scrutiny, including:

• Notice under Section 143(1): Intimation regarding processing of your return.
• Notice under Section 143(2): Scrutiny notice for detailed examination of your return.
• Notice under Section 142(1): Request for additional information or documents.
• Notice under Sections 148/147: For reassessment if income has escaped assessment.
• Notice under Section 153A: Related to income assessment following a search or seizure.

Scrutiny Assessment (Section 143(2))

Scrutiny under Section 143(2) is a thorough examination conducted by the Assessing Officer to verify the accuracy of income, deductions, and tax payments in the filed return. It involves physical or electronic scrutiny requiring submission of supporting documents and explanations. This process may include multiple hearings and requests for additional information.

How We Assist in Scrutiny Handling

At LegalWalaKart, we provide end-to-end support for your income tax scrutiny cases, including:

• Expert review of notice or assessment orders.
• Preparation of detailed responses with documentary evidence and legal backing.
• Representation during hearings before Assessing Officers and Commissioners of Income Tax (Appeals).
• Managing penalty defenses and negotiating settlements if applicable.
• Assistance with rectification applications, stay or appeal filings, and prosecution defense.
• Post-assessment compliance handling including tax payment and documentation.