The Classic Partners LLP
Section 143(2) Notice — Response
A Section 143(2) notice means your return is under scrutiny. Our Chartered Accountants prepare your complete response, evidence, and representation through the faceless assessment.
Respond to 143(2)What is a Section 143(2) Notice?
A notice under Section 143(2) of the Income Tax Act informs you that your return has been selected for scrutiny assessment. The assessing officer will examine your income, deductions, exemptions, and losses in detail before passing an order under Section 143(3).
The notice must be served within three months from the end of the financial year in which the return was filed. It is usually followed by detailed questionnaires under Section 142(1) seeking documents and explanations. How you respond at this stage shapes the entire assessment.
How to Respond to a 143(2) Notice
- Verify the notice — check the DIN, assessment year, and limitation period.
- Identify the scrutiny type — limited scrutiny (specific issues) or complete scrutiny.
- Compile evidence — books, bank statements, investment proofs, and reconciliations.
- File point-wise replies on the e-proceedings portal within the time allowed.
- Attend faceless hearings through video conferencing where required.
What We Handle
Notice Validity Check
Testing whether the notice was served within the legal time limit.
Issue Mapping
Pinpointing the exact items under limited or complete scrutiny.
Document Compilation
Evidence files that answer every query convincingly.
Written Submissions
Legally referenced replies to each 142(1) questionnaire.
VC Hearings
Representation in faceless video-conference hearings.
Order & Appeal
Draft-order objections and CIT (Appeals) if needed.
Why Choose The Classic Partners
- Qualified Chartered Accountants with extensive scrutiny experience.
- Strategic responses that resolve issues without inviting new ones.
- Full assessment support from first reply to final order.
- Transparent fees and a single point of contact for your case.
Frequently Asked Questions
Why did I receive a notice under Section 143(2)?
Your return was selected for scrutiny — usually through the Computer Assisted Scrutiny Selection (CASS) system based on risk parameters like data mismatches, high-value transactions, or unusual claims.
What is the time limit for issuing a 143(2) notice?
It must be served within three months from the end of the financial year in which the return was filed. A notice served after this period is invalid and the assessment can be challenged.
Is a 143(2) notice serious?
It is one of the more serious notices because it opens a full scrutiny of your return. With organised documentation and professional replies, most scrutiny cases close without major additions.
What happens if I don't respond to a 143(2) notice?
The officer can proceed to a best-judgment assessment under Section 144 and levy penalties for non-compliance under Section 272A, leading to higher additions and demand.
Can I handle a 143(2) scrutiny myself?
You can, but scrutiny involves legal interpretation, reconciliations, and procedural deadlines. A CA as your authorised representative significantly reduces the risk of additions and penalties.
Selected for scrutiny under 143(2)?
Get a complete, CA-managed response strategy from day one.
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