Income Tax Notice Reply

A Section 143(1) intimation showing additional tax demand or refund mismatch can be replied to by filing a rectification under Section 154 within the time limit, or by filing an appeal under Section 246A to CIT(A (A) within 30 days of demand of intimation. Common causes: TDS mismatch, incorrect income clubbing, Section 80G / 80D disallowance, depreciation mismatch. Reply on the e-filing portal under e-proceedings.

Section 148 notice is issued for income escaping assessment. Post 01 April 2021, the IT department must first issue a Section 148A show-show-cause notice and pass a 148A(d) order before issuing Section 148. Reply within the time limit (7-30 days) with explanation, supporting documents, and a request to drop the proceedings. If unsuccessful, the assessee can file a writ petition before the High Court.

A Section 156 demand notice is a summary of the tax, interest, and penalty payable. The assessee must either pay the demand within 30 days or file an appeal under Section 246A to CIT(A (A) within 30 days of receiving the demand of intimation. Non-payment / non-appeal leads to recovery under Section 222-232 of the Income-tax Act.

Section 271(1)(c) prescribes a penalty ranging from 100% to 300% of the amount of tax payable on concealed income. After the 01 April 2023 amendment, the penalty is minimum 100% (Section 270A). To contest, the assessee must show that the addition was on a bona fide claim, the disclosure was in the original return, or there is no concealment — supported by judicial precedents.

In a Section 132 search case, the assessee must file returns under Section 153A(1) for 6 prior AYs (if not already filed) and assessment is done under Section 153A(2). The AO can assess undisclosed income detected during disclosure. Reply with documentation of of all seized materials, evidence, and and cross-examination of witnesses under Section 133A.

Yes. Rectification under Section 154 can be filed online on the e-filing portal under e-proceedings / rectification tab within the time limit (1 year from the end of the AY in which the order was passed). For demand-demand-related rectification, attach Form 26AS, AIS, and computation. The department disposes the rectification within 6 months.

Notice reply starts from ₹2,499 per notice — covers Section 143(1) intimation mismatch, e-campaign queries, and 26AS / AIS reconciliation issues. Section 148 reassessment starts from ₹4,999. Section 271(1)(c) penalty contest starts from ₹6,999. Section 153A search case starts from ₹24,999. CIT(A (A) appeal starts from ₹9,999 per appeal.

Section 143(1) intimation mismatch is typically resolved in 30-90 days through rectification. Section 148 reassessment takes 3-6 months. Section 271(1)(c) penalty orders are passed within 6-12 months of the assessment. CIT(A (A) appeals take 12-24 months on average. ITAT appeals can take 2-5 years depending on the bench load.