Areas of Expertise

We assist with responses to notices issued under the following sections of the Income Tax Act:

Section 142(1) empowers the Income Tax Department to issue notices in two situations:

When you file an income tax return: If the department requires further clarification or additional details about your return to complete your assessment, they can issue a notice under Section 142(1).

When you haven't filed an income tax return: If you haven't filed your return by the deadline, a notice u/s 142(1) acts as a reminder and asks you to submit the necessary information in a specific format.

This notice is issued when the income tax return filed is considered defective, such as missing information, mismatched details, or incomplete schedules. The taxpayer is required to rectify the defect within the specified time frame, failing which the return may be treated as invalid.

A notice under Section 148 is issued when the assessing officer has reason to believe that some income has escaped assessment. It requires the taxpayer to file a return for the relevant assessment year so that the income can be reassessed.

Also known as a Notice of Demand, this is issued when any tax, interest, penalty, fine, or other sum is payable by the taxpayer as a result of an order passed by the assessing officer. The amount specified must be paid within the period mentioned in the notice.

This notice is sent when the department intends to adjust a refund due to the taxpayer against any outstanding tax demand from a previous assessment year. Taxpayers are given an opportunity to respond before the adjustment is made.

A notice under Section 271 is issued for levying a penalty, typically in cases of concealment of income, furnishing inaccurate particulars, or non-compliance with statutory notices. The taxpayer is given a chance to explain before the penalty is imposed.

This notice indicates that the taxpayer's return has been selected for scrutiny assessment. The assessing officer seeks additional evidence and documentation to verify that the income has not been understated or that excessive deductions or losses have not been claimed.