Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Identify the notice
- 143(1): intimation/computation — check for any demand or refund
- 139(9): defective return — fix and respond
- 142(1): request for information/return
- 148: income escaping assessment (reassessment)
Respond properly
Reply through the e-filing portal within the deadline with the supporting documents. For a 148 or any demand, get a CA involved early. Our tax service handles notices end to end.
A measured response, section by section
The right response depends entirely on which notice it is, so read the section and the deadline first. A Section 143(1) intimation is automatic after processing — compare its computation with your return; if it shows a refund, nothing to do, and if a demand from a mismatch, you can agree and pay or file a rectification under Section 154 or appeal. A 139(9) defective-return notice means something is inconsistent (often a wrong form or missing schedule) — correct and respond within the window or the return is treated as not filed. A 142(1) seeks information or a return you haven’t filed; a 143(2) means your return is under scrutiny, calling for documents to support specific claims; and a 148 reopens an earlier year for income alleged to have escaped assessment, which is the most serious and time-bound. For all of them, respond on the e-filing portal within the deadline, attach the supporting documents, and keep the acknowledgement. Don’t ignore one because it ‘looks routine’ — an unanswered defective-return or scrutiny notice has real consequences. For a 148, a scrutiny, or any sizeable demand, involve a CA early, since the first reply frames the whole proceeding, including any later appeal. Confirm the response window shown on the notice itself.