The Classic Partners LLP
Scrutiny Assessment
Return selected for scrutiny under Section 143(2)? Our Chartered Accountants manage the entire scrutiny assessment — submissions, hearings, and representation — until the order is passed.
Get Scrutiny SupportWhat is a Scrutiny Assessment?
A scrutiny assessment under Section 143(3) of the Income Tax Act is a detailed examination of your income tax return by the assessing officer. It begins with a notice under Section 143(2) — one of the most serious types of income tax notice — and requires the taxpayer to substantiate income, deductions, and claims with documentary evidence.
Scrutiny may be limited (specific issues flagged by the system) or complete (the entire return). Conducted through the faceless assessment scheme, it demands timely, precise online submissions — which is exactly what our notice reply and assessment support team delivers.
Why Returns Get Selected for Scrutiny
- Mismatch between the return and Form 26AS, AIS, or TIS data.
- High-value transactions — property purchases, large cash deposits, big investments.
- Unusually large refund claims, losses, or deductions compared to income.
- Non-filing or late filing despite reportable financial transactions.
- Risk parameters under the Computer Assisted Scrutiny Selection (CASS) system.
What We Handle
Notice Review
Analysing the 143(2) notice and identifying the issues under scrutiny.
Evidence Preparation
Compiling books, bank statements, proofs, and reconciliations.
Written Submissions
Point-wise replies to every questionnaire under Section 142(1).
Faceless Hearings
Representation through e-proceedings and video conferencing.
Draft Order Response
Objections to proposed additions before the final order.
Post-Order Strategy
Rectification, or appeal before CIT (Appeals) if needed.
Why Choose The Classic Partners
- Qualified Chartered Accountants experienced in limited and complete scrutiny cases.
- Meticulous documentation that pre-empts additions and penalties.
- Full appeal pathway — from assessment to appeal at ITAT if the matter escalates.
- Transparent fees and a single point of contact for your case.
Frequently Asked Questions
What is the difference between limited and complete scrutiny?
Limited scrutiny examines only the specific issues flagged in the notice, while complete scrutiny allows the officer to examine the entire return. Limited scrutiny can be converted to complete scrutiny only with higher-authority approval.
What is the time limit for issuing a scrutiny notice?
A notice under Section 143(2) must generally be served within three months from the end of the financial year in which the return was filed. A notice served beyond this limit is invalid.
Is scrutiny assessment done online?
Yes. Scrutiny is conducted under the faceless assessment scheme — all notices, submissions, and hearings happen electronically through the e-filing portal, with video-conference hearings on request.
What happens if I don't respond to a scrutiny notice?
The officer can complete a best-judgment assessment under Section 144 based on available information, usually resulting in higher income additions, tax demand, interest, and penalties.
Can I challenge a scrutiny assessment order?
Yes. An adverse order under Section 143(3) can be appealed before the Commissioner of Income Tax (Appeals) within 30 days, and further before the Income Tax Appellate Tribunal (ITAT).
Facing a scrutiny assessment?
Let experienced CAs handle your submissions and hearings end to end.
Contact Us