Most people open an income tax notice, see the word "notice," and assume the worst. In practice, the large majority of what lands in your inbox is routine — a processing outcome, not an accusation.
Why the distinction matters
Section 143(1) is a summary assessment. It's automated — the Centralized Processing Centre runs your return through basic checks (TDS credit against Form 26AS, arithmetic, deduction limits) and issues an intimation. If your return claimed ₹1,00,000 in TDS but Form 26AS shows ₹70,000, the CPC adjusts the difference and raises a demand — no officer has looked at your file, no investigation has happened. Treating this the same way as scrutiny wastes time and, often, money on unnecessary panic.
Section 143(3) is different — this is genuine scrutiny. An Assessing Officer is examining whether your income is correctly reported, your deductions are genuine, and your numbers reconcile with AIS, TDS records, and third-party data. This is where representation actually matters: what you submit, and how it's framed, affects the outcome.
Section 144 (best judgment assessment) is what happens when a taxpayer doesn't respond at all — the department decides the number for you, usually to your disadvantage.
What we do
- Read the notice and tell you, in plain terms, which section it's under and what it's actually asking for
- Reconcile the discrepancy against your return, Form 26AS, and AIS before drafting anything
- Prepare and file the response with supporting documents (salary slips, bank statements, investment proofs) — matched precisely to what was declared, since inconsistent submissions create more scrutiny, not less
- Track the case through the portal until it's closed, including any follow-up queries
- Where a demand is genuinely wrong, draft the rectification or appeal
Who needs this
Anyone who's received an intimation, a scrutiny notice, a query on cash transactions, or a demand they don't understand. The one mistake that consistently makes things worse is ignoring it — non-response can lead to a best-judgment assessment with no input from you at all.
At A Glance
- Notice interpretation within 24 hours of receipt
- Section-specific response drafting (143(1), 143(2), 143(3), 144)
- Cross-verification against AIS/TDS records before filing
- End-to-end tracking until case closure
Documents typically needed:
- Copy of the notice (PDF from the income tax portal)
- PAN and login access to the e-filing portal
- The relevant year's ITR and Form 26AS/AIS
- Bank statements and investment proofs relevant to the query
- Salary slips or Form 16 (for salaried taxpayers)
