Scrutiny Assessment Support — Section 143(3)
Complete handling of scrutiny assessments, from the first 143(2) notice through to the final assessment order under Section 143(3).
A scrutiny assessment is a detailed review of your return, triggered by a notice under Section 143(2) and concluded through an order under Section 143(3). It can be limited to specific issues or extend to a complete review of the return. We prepare the underlying case file, respond to each query raised during the proceedings, and represent you through to the final order.
Handling every stage of scrutiny
Scrutiny proceedings under the faceless assessment system move entirely through the e-filing portal, and each stage needs a considered, documented response.
- Assessing whether the case is limited or complete scrutiny
- Building the evidence file behind every claim in the return
- Responding to notices under Section 142(1) issued during scrutiny
- Attending video-conference hearings where offered
- Reviewing and responding to the draft assessment order
- Advising on appeal if additions are made
- Coordinating with the Dispute Resolution Panel in eligible cases
What this service includes
What scrutiny assessment support covers.
Scope Assessment
Determine whether your case is limited scrutiny (specific issues) or complete scrutiny (full return review).
Case File Build-Up
Compile a complete, cross-referenced evidence file supporting every figure in your return.
Faceless Proceedings
Manage the entire process on the National Faceless Assessment Centre workflow, including video hearings.
Order Review
Scrutinise the final assessment order for errors and advise on whether an appeal is warranted.
Our process
From initial consultation to completion.
Notice Analysis
We review the 143(2) notice to determine scope — limited or complete scrutiny.
Evidence Preparation
We assemble documentary support for the income, deductions and claims under question.
Proceedings Management
We respond to every 142(1) query raised during the scrutiny and attend hearings as needed.
Outcome & Next Steps
We review the assessment order and advise on rectification or appeal if required.
Why scrutiny needs careful handling
What sets our approach apart.
Only 1–2% of returns are picked
Selection usually reflects a specific flag — knowing what triggered the case shapes the entire response strategy.
Scope can expand
A limited scrutiny can be widened to complete scrutiny with approval, so early, thorough responses matter.
Non-response has real teeth
Ignoring scrutiny notices can lead straight to a best judgment assessment under Section 144, with a higher, unilateral tax demand.
Scrutiny assessment questions answered
What people ask before engaging us.
Ready for expert scrutiny support?
Let our team help you navigate this process with clarity and confidence.
