Here is what you should do if you receive a notice under Section 143(2)


February 27, 2020
By Advocate Chikirsha Mohanty



Getting an income tax notice may be baffling for some and can be a huge reason of anguish. The receiver of the notice may be worried about all the questions that will be posed to him by the department.

A notice received under Section 143(2) is known as scrutiny notice. If you receive a notice under section 143(2) this simply implies that detail scrutiny will be done of your return. So you need not panic and adhere with department’s instructions. With a cool head, you must comply with assessing officer directions. First and foremost you must never ignore it and reply within the due time.

The assessing officer can serve this notice up to six months after completion of the assessment year to which it pertains. For carrying out the detailed assessment, the assessing officer might ask you to provide books of accounts of your trading activity like your trading statements, profit and loss accounts, balance sheet, bank statements. You must cooperate with the tax department and provide all the information as required by the assessing officer.

Further, the taxpayer should get in touch with their assessing officer and submit the evidence that has been sought. In case if you fail to do this, you might get another notice from the tax department. In case you are a salaried employee, you must keep your Form 16 ready which is issued by your employer.

Hence, you must carefully submit all the details and evidence requested by the tax department.

If you fail to comply with this notice-

  • It may lead to “best assessment judgment” under Section 144 of the Act.

  • A penalty upto Rs. 10,000 may be imposed under Section 271(1)(b) for each failure.

  • You may also be prosecuted under 276D which may extend to upto 1 year with or without fine.



 

These guides are not legal advice, nor a substitute for a lawyer
These articles are provided freely as general guides. While we do our best to make sure these guides are helpful, we do not give any guarantee that they are accurate or appropriate to your situation, or take any responsibility for any loss their use might cause you. Do not rely on information provided here without seeking experienced legal advice first. If in doubt, please always consult a lawyer.


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