Section 143(2) — Notice for Scrutiny Assessment
Focused representation once your return has been selected for scrutiny, from the first notice through to the final order under Section 143(3).
A notice under Section 143(2) tells you that your filed return has been selected for detailed scrutiny under Section 143(3). It must be issued within three months from the end of the financial year in which you filed your return, and it can trigger limited, complete, or manual scrutiny. We help you understand the scope, prepare the supporting file, and manage every step of the faceless assessment process that follows.
What a 143(2) notice sets in motion
The notice itself is an initiation notice — it does not ask for documents yet, but it starts a formal process that does.
- Confirming the notice was served within the statutory time limit
- Identifying whether the scrutiny is limited, complete, or manual
- Anticipating the documents likely to be sought under Section 142(1)
- Preparing consistent, well-referenced explanations in advance
- Managing communication through the faceless assessment portal
- Attending video-conference hearings where permitted
- Reviewing the resulting order under Section 143(3)
What this service includes
How we support you once scrutiny begins.
Timeline Check
Verify that the notice was issued within the three-month statutory window and is validly served.
Scope Assessment
Determine the type of scrutiny — limited, complete or manual — based on the notice and CASS flags.
Case Preparation
Build a case file addressing likely questions before the department raises them.
Hearing Representation
Prepare for and, where offered, attend video-conference hearings under the faceless scheme.
Our process
From initial consultation to completion.
Acknowledge the Notice
We confirm receipt on the portal within the 15–20 day window typically allowed.
Anticipate the Ask
We map likely follow-up 142(1) queries based on the reason for selection.
Respond to Each Query
We prepare and file responses to every document and explanation request.
Track to Order
We follow the case through to the Section 143(3) assessment order and advise on next steps.
Why early preparation pays off
What sets our approach apart.
The clock starts immediately
Acknowledging and engaging with the notice early sets a constructive tone for the rest of the proceedings.
Scope can widen
A limited scrutiny can be converted to complete scrutiny with approval — a strong initial response reduces that risk.
Non-compliance escalates fast
Ignoring 143(2)/142(1) notices can lead to a best judgment assessment under Section 144 and a penalty under Section 272A.
Section 143(2) questions answered
What people ask before engaging us.
Ready for expert scrutiny notice support?
Let our team help you navigate this process with clarity and confidence.
