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In this case, Portal identifies a particular Error in the filing of Income Tax Return and also suggests a probable Resolution to rectify the same.
Assessee is given the opportunity to respond within 15 days from the date of Intimation or before it is Assessed. If Assessee didn’t respond within 15 days, then the Return will be rejected by A.O.
The Defect u/s 139(9) can be the wrong ITR filed, missing Information, Incomplete Return etc.
After Electronically Processing of the Income Tax Return by CPC, the Income is computed after considering the following Adjustments:
Any Arithmetical ErrorAn Incorrect ClaimDisallowance of Incorrectly Claimed loss or ExpenditureAny Income which has not been included in the ReturnUpon successful Processing, Intimation is issued determining the Tax Liability to be paid, refund determined, or No refund or No demand.
The Purpose of this Notice is to notify the Assessee, that the Return filed has been picked for Scrutiny. This Notice has to be served to the Assessee within 6 months after the completion of Assessment Year to which it pertains.
The Assessing Officer intends to be assured that you have not done any of the following:
Understated your IncomeClaimed Excessive LossPaid Lesser TaxesThe Taxpayer is required to respond to the Questionnaire issued along with the Documents required by the Income Tax Department.
An Assessing officer may have a Reason to believe that Assessee has not disclosed the Income correctly and therefore has paid lower Taxes or the ITR has not been filed at all. In this case, Officer is entitled to Reassess the Income accordingly.
Before making such an Assessment, the officer would serve a Notice u/s 148 to the Assessee asking him to furnish the Return of Income.
Then, the Taxpayer is required to respond to the Questionnaire issued u/s 142(1) along with the Documents required by the Income Tax Department.
Received an income tax notice or scrutiny order? AVC India provides expert Chartered Accountant representation for notices under Section 143(1), 139(9), 142(1), 143(2), 148, and 156. We handle National Faceless Assessment Centre (NFAC) proceedings, High-Value SFT/AIS mismatch reconciliations, stay of demands, and CIT(Appeals) litigation across Gurgaon and Delhi NCR.
Receiving a communication from the Income Tax Department—whether an automated Section 143(1) adjustment intimation, a Section 139(9) defective return notice, or a formal Section 143(2) / Section 148 scrutiny order—can be stressful. With the deployment of AI-driven risk management algorithms and comprehensive data matching across the Annual Information Statement (AIS) and Statement of Financial Transactions (SFT), tax notices require swift, legally grounded responses.
At AVC India (Aggarwal Varun & Co.), we provide specialized, partner-led Income Tax Notice Resolution and Scrutiny Defense in Gurgaon for salaried executives, tech founders, business owners, real estate sellers, and corporate enterprises across Gurugram and Delhi NCR.
Our senior Chartered Accountants analyze the statutory validity of the notice (verifying the mandatory Document Identification Number - DIN), cross-reconcile flagged transactions against bank statements and historical books of accounts, draft robust factual and legal written submissions on the e-Proceedings portal, and appear in video conference hearings before the National Faceless Assessment Centre (NFAC).
With an exceptional track record representing over 250+ scrutiny cases, high-value asset inquiries, and appeals before CIT(Appeals) and the Income Tax Appellate Tribunal (ITAT), we ensure erroneous tax demands are canceled and penalty proceedings under Section 270A are successfully dropped.
An expert response pre-empts ex-parte assessments, eliminates arbitrary tax additions, and shields taxpayers from heavy statutory penalties.
Ignoring notices leads to unilateral best judgment orders under Section 144, resulting in maximum tax rate additions, bank account attachments, and penalties.
We identify mathematical and clerical errors in Section 143(1) intimations, filing online Section 154 rectification requests to cancel incorrect demand notices.
We build complete evidentiary paper trails for cash deposits, property deals (Section 50C), unlisted shares, and F&O trading losses to prove source of funds.
We draft comprehensive legal replies to show-cause notices, establishing bona fide explanations to ensure 50% to 200% under-reporting penalties are dropped.
From automated processing adjustments to complex appellate litigation, we provide end-to-end representation across all notice types.
Keep clear digital copies of the following files ready for our senior Chartered Accountant scrutiny defense team.
A systematic, CA-supervised defense framework ensuring timely submission, thorough factual verification, and legal protection.
We review the notice, verify the Document Identification Number (DIN) on the portal, check statutory limitation periods, and identify exact reasons for selection.
We cross-reconcile flagged high-value transactions against your bank statements, Annual Information Statement (AIS), Form 26AS, and filed ITR schedules.
We compile complete documentary proof—bank reconciliations, gift deeds, loan confirmations, purchase deeds, and valuation reports—to establish source of funds.
Our senior CAs draft point-by-point factual explanations supported by relevant case laws, judicial precedents (ITAT/High Court/Supreme Court), and statutory sections.
We upload the comprehensive legal response and indexed evidentiary attachments on the Income Tax e-Proceedings portal before the statutory response deadline.
If the National Faceless Assessment Centre (NFAC) requests clarification or issues a draft assessment order, our senior partner attends official video conference hearings.
We verify the final assessment order. If adverse additions are made, we file Section 154 rectifications or submit a formal appeal in Form 35 before CIT(Appeals).
What sets Aggarwal Varun & Co. apart as the premier tax litigation and scrutiny representation firm in Delhi-NCR.
Every notice reply, legal submission, and appellate petition is personally drafted and reviewed by CA Varun Aggarwal (FCA) and senior tax advocates.
With deep experience representing complex matters before NFAC, CIT(Appeals), and the ITAT, our submissions are engineered to withstand strict departmental scrutiny.
We understand the inner workings of NFAC Assessment, Verification, and Technical Units, crafting structured digital submissions that prevent adverse draft orders.
We focus on proving reasonable cause and bona fide explanation to ensure penalty proceedings under Section 270A and 271(1)(c) are dropped completely.
Facing an urgent notice deadline? Our dedicated scrutiny team evaluates files and prepares initial extension requests or emergency replies within 24 hours.
Your bank statements, personal net worth, family asset records, and corporate books are handled under strict non-disclosure protocols and encrypted storage.
The Income Tax Department of India, through the Central Board of Direct Taxes (CBDT), utilizes advanced big-data analytics and automated algorithms to identify mismatches between reported income and third-party financial transactions. Under the National Faceless Assessment Scheme (NFAC), the entire assessment and scrutiny process is executed digitally without personal interaction between the taxpayer and the assessing officer.
For taxpayers in Gurugram—where high-value real estate transactions, stock market F&O trading, ESOP exercises, and international consulting are widespread—receiving a tax notice requires a structured, evidence-backed legal strategy.
The Income Tax Act prescribes distinct notice types based on the stage and severity of the departmental inquiry:
| Section Code | Type of Notice | Primary Trigger / Reason | Statutory Response Window | Consequence of Non-Response |
|---|---|---|---|---|
| Section 143(1)(a) | Intimation / Prima Facie Adjustment | Computational error, TDS mismatch, or disallowed deduction | 30 Days from date of intimation | Adjustment accepted & demand finalized |
| Section 139(9) | Defective Return Notice | Missing balance sheet, unpaid self-assessment tax, wrong ITR form | 15 Days (Extendable on request) | Return treated as Invalid / Not Filed |
| Section 142(1) | Preliminary Inquiry / Questionnaire | Inquiry before assessment, asking for books, accounts & asset proofs | As specified (typically 15 days) | Best Judgment Assessment u/s 144 + ₹10,000 Penalty |
| Section 143(2) | Faceless Scrutiny Assessment Notice | Selected for Limited / Complete scrutiny by automated risk engine | Within 3 months from end of FY in which ITR is filed | Ex-Parte Assessment Order with heavy tax additions |
| Section 148 / 148A | Reassessment Notice | Income escaping assessment based on flagged SFT data (> ₹50 Lakh) | 30 Days from date of notice | Reopening of past 3 to 10 Assessment Years |
| Section 156 | Notice of Demand | Statutory demand for outstanding tax, interest, or penalty dues | 30 Days from receipt of order | Assessee treated in default; bank account attachment |
Under CBDT Circular No. 19/2019, any communication, notice, summons, or order issued by the Income Tax Department is statutorily invalid and void ab initio unless it carries a computer-generated Document Identification Number (DIN). At AVC India, our first step in every engagement is verifying the DIN on the e-filing portal to confirm the legal authenticity of the notice.
Under Section 144B of the Income Tax Act, assessments are conducted by specialized functional units distributed randomly across India:
A substantial portion of notices issued to Gurgaon taxpayers relate to Statement of Financial Transactions (SFT) data reflected in the Annual Information Statement (AIS):
When an erroneous order or demand is passed by CPC or the Assessing Officer:
Clear answers to notice response timelines, scrutiny procedures, DIN verification, and appellate relief.
Schedule a confidential consultation with CA Varun Aggarwal (FCA) and our senior tax scrutiny litigation team in Sector 31, Gurugram. Protect your assets, eliminate unjustified demands, and respond with complete legal authority.