Tax Litigation & Representation · Scrutiny & Assessment
A scrutiny notice is not a verdict, it is a question. Answered properly, with the right evidence in the right format before the deadline, most additions fall away. Answered late or loosely, a routine query becomes a demand. We run the entire faceless assessment for you, from the first notice to the final order.
Your return has been picked for scrutiny, limited or complete, and a response window has started.
The officer is calling for accounts, documents or information before or during assessment.
An intimation has adjusted your income or denied a claim and you need it addressed correctly.
Large cash deposits, property, or AIS/26AS mismatches have drawn attention to the return.
Foreign assets, ESOPs or remittances are in question and need careful, disclosure-safe handling.
Deadlines were missed and a Section 144 ex-parte assessment is looming, it can still be retrieved.
| Step | What happens |
|---|---|
| Read the notice | Identify the exact issues raised, the section invoked, and the real response deadline on the portal. |
| Build the evidence | Assemble ledgers, bank statements, contracts and confirmations that answer each specific query. |
| Draft the submission | A point-by-point reply on the law and the facts, uploaded through the e-proceedings window. |
| Answer the show-cause | If a draft addition is proposed, we rebut it before it becomes part of the order. |
| Video hearing | We appear at the faceless personal hearing and argue the submission on record. |
| Order & next step | Review the Section 143(3) order; if an addition still stands, move straight to appeal. |
| Section | What it is | What it means for you |
|---|---|---|
| 143(1) | Intimation after processing | Automated check, not scrutiny, but adjustments or a demand may need a response or rectification. |
| 143(2) | Selection for scrutiny | Your return is under detailed examination; a full, evidence-backed reply is required. |
| 142(1) | Inquiry / call for information | The officer wants specific documents or a return; non-response itself invites best-judgment. |
| 144 | Best-judgment assessment | Passed ex-parte when you don’t comply, usually the most expensive outcome, and avoidable. |
Government / statutory cost
Professional fees depend on the issues raised, the year(s) involved and the volume of records. You receive a clear written quote after we read the notice on a short call, no hidden charges, no published menu.
Send us the notice, book a 15-minute callIt means your income-tax return has been selected for scrutiny, a detailed examination of specific issues (limited scrutiny) or the whole return (complete scrutiny). It is not a demand by itself. The notice must be issued within three months from the end of the financial year in which you filed the return, and it starts a response process on the portal that has to be answered on time and with evidence.
A 143(1) intimation is an automated processing check that may make small adjustments, it is not scrutiny. A 143(2) notice selects your return for scrutiny. A 142(1) notice is an inquiry calling for accounts, documents or information, and can be issued whether or not scrutiny has formally begun. Each carries its own deadline.
No. Assessments are faceless, conducted online through the National Faceless Assessment Centre. Submissions are uploaded through the e-proceedings portal and any hearing is by video. We handle the portal and appear at the hearing for you.
The officer can proceed to a best-judgment assessment under Section 144, deciding the matter ex-parte on the information available, usually the most expensive outcome. If a window has closed, we move quickly to seek another opportunity or to challenge the resulting order, but the far better course is to respond before the deadline.
It is the single most common scrutiny trigger. The answer is reconciliation: we tie your AIS, Form 26AS, bank statements and books together and explain each difference with supporting documents, so what looked like unexplained money is shown for what it actually is.
It varies with the issues and the number of rounds of questions, but assessments run to a statutory time limit, broadly twelve months from the end of the relevant assessment year for recent years. We manage the timeline so nothing is rushed at the deadline.
You can appeal. The first appeal goes to the Commissioner (Appeals), now through the faceless appeal system, within 30 days of the order. We assess the order, advise whether to appeal or pay, and if you appeal, draft and argue it, covered on our income-tax notices and appeals page.
Yes. Reopened years come through a Section 148 reassessment notice, which has its own procedure and time limits. We handle those alongside current scrutiny, the reassessment and appeal work is detailed on the income-tax notices and appeals page.
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Vijay R Singh & Co., Chartered Accountants · FRN 136869W · ICAI M.No. 153926 · Andheri East, Mumbai, in practice since 2013. Section references are to the Income-tax Act 1961; for FY 2026-27 onward the Income-tax Act 2025 carries equivalent provisions. Outcomes depend on the facts and records of each case; nothing here is a representation of result. General information, not tax advice until engaged.
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