Income Tax Notice

Notice(s) under the Income Tax Act 1961 (the Act), which in some matters is also referred to as a ‘show cause notice’ (SCN), is usually issued to an assessee/concerned person (the assessee) by an income tax authority/officer (the officer), whilst such officer is contemplating taking adverse action or passing adjudicatory orders against the said assessee, whilst in some other circumstances it may first seek an explanation/clarification from the concerned assessee along with supporting documents before deciding on a possible course of action against the said assessee. The notice through its contents stated therein generally serves the following purposes —

  • Notifies the assessee of potential adverse action/order as per relevant provision of the Act
  • States the facts, grounds and evidence being relied upon by the officer
  • Provides an opportunity and time to the assessee to present its case against such action/order
  • Enables the submission of evidence (documentary and verbal representations) in support of the concerned assessee before the relevant authority

MinusTax’ Taxation, Revenue and Company law professionals provide the complete spectrum of services (including via the e-medium i.e. email, skype, whatsapp etc) which include —

  • Income Tax Planning, Advisory and Compliance Services
  • Legal assessment of Assessing Officer (AO) order/notice
  • Drafting Reply/Objections to Notice
  • Legal representation before AO/CIT/other Adjudicating Authority
  • Penalty Notice and Prosecution Defence (read more)
  • Appeal and Writs (read more)
  • Legal Document, Appeal, Writ and Application Drafting
  • Other Allied Services


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Timely and Appropriate Reply

The Act similarly places an obligation on the concerned assessee to respond appropriately to the relevant notice in the time prescribed along with the information and documents and/or physical appearance before the concerned officer/authority. Failure to appropriately respond may result in the concerned party being subject to further adverse action such as penalties, fines, penal prosecution, ex parte proceedings etc. along with the adverse action/order otherwise contemplated by the notice.

 

Important Notices under the Income Tax Act

The Income Tax Department’s ‘Non-filers Monitoring System (NMS)’ is used to identify non-filers of Income Tax Returns with potential tax liabilities under the Income Tax Act 1961 (the Act). The NMS sources its information from the AIR, CIB and TDS/TCS databases and through data analytics carried out by the Systems Directorate of Central Board of Direct Taxes (CBDT), identifies such non-filer persons.

> Read more about ‘Non-Filer’ NMS Notice


Reply/Object to Income Tax Notice

To receive professional help and appropriately respond/object to the above (or any other) Income Tax Notice(s) so received —

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Under section 147 of the Income Tax Act 1961 (the Act), if the Assessing Officer (AO) has ‘reason to believe’ that any income chargeable to tax has escaped assessment for any assessment year, he/she may and subject to the relevant provisions of the Act, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to notice subsequently in the course of such proceedings.

> Read more about Section 148 ‘Reassessment/Income Escaping Assessment’ Notice


Reply/Object to Income Tax Notice

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The Principal Commissioner or Commissioner (the tax authority) is empowered under sec.263 (subject to the satisfaction of certain pre-requirements and conditions therein) of the Income Tax Act 1961 (the Act) to enhance or modify an assessee’s original income tax assessment (order) as passed by the relevant Assessing Officer (AO), or even cancel such assessment and direct a fresh assessment be made, in ‘revision’ of the said assessment order considered erroneous in so far as it is prejudicial to the interests of revenue.

> Read more about ‘CIT Revision’ and Notice under section 263 


Reply/Object to Income Tax Notice

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Section 271* under Chapter XXI of the Income Tax Act 1961 (the Act) allows the levy of penalty on a person/Assessee in the course of any proceedings thereunder, as directed by the concerned Assessing Officer (AO) or other such prescribed authority, if satisfied that such person has concealed the particulars of his/her/its income or furnished inaccurate particulars therero. The word “particulars” in general would mean the details of claims made by the concerned person/Assessee before the relevant authority (such as through an Income Tax Return) and “inaccurate particulars” would mean the details so supplied, which are inaccurate, inexact or incorrect, or untruthful or erroneous.

> Read more about ‘Penalty Notice for Concealment/Furnishing Inaccurate Particulars of Income’


Reply/Object to Income Tax Notice

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  • Upload the Notice(s)
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The Income Tax Act 1961 (the Act) through section 127 empowers the prescribed authorities therein to transfer cases of Assessees from one or more subordinate Assessing Officers (AO) to any other such AO(s) similarly subordinate in another jurisdiction (subject to administrative protocol). The said provision also allows the transfer of a case at any stage of the relevant proceedings, and does not render necessary the re-issue of any notice already issued by the AO(s) from whom the case is transferred.

> Read more about ‘Transfer of Case’ and Show Cause Notice issued under section 127


Reply/Object to Income Tax Notice

To receive professional help and appropriately respond/object to the above (or any other) Income Tax Notice(s) so received —

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  • Upload the Notice(s)
  • Fill-up/Submit the pop-up form
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The Income Tax Act 1961 (the Act) under different provisions further empowers and/or prescribes the issue of certain other Income Tax Notices, which can potentially have a significant and adverse effect on the concerned assessee/recipient, and therefore also require a timely and appropriate response. Some of these Income Tax Notices have been listed below as follows —

  • Scrutiny/Regular Assessment Notice – Section 143(2)
  • Best Judgement Assessment Notice – Section 144
  • (Block) Assessment Notice (Search/Requisition) – Section 153A and 153C (‘Other Person’)
  • Rejection of Application/Cancellation of Registration of Trust/Institution (Reasonable Hearing Notice) – Section 12AA
  • Rescission/Withdrawal of Notification/Approval (Show Cause Notice) – Section 10(23C)
  • Defective (Income Tax) Return intimation – Section 139(9)
  • Summons issued under the power regarding discovery, production of evidence etc. – Section 131
  • Intimation Notice – Section 143(1)
  • Inquiry before Assessment – Section 142(1)
  • Direction to Assessee to get accounts audited – Section 142(2A)
  • Rectification Notice – Section 154
  • Notice of Demand – Section 156
  • Intimation for Set off of Refunds against Tax remaining payable – Section 245
  • Post-application Settlement Commission Notice – Section 245D
  • Notice for determination of ALP on the basis of material/information/document in the possession of the Assessing Officer – Section 92C
  • Notice by Transfer Pricing Officer (TPO) requiring production on date specified therein, any evidence relied relied upon in support of ALP computation – Section 92CA
  • Notice by Assessing Officer or the Commissioner of Income Tax (Appeals) requiring person who has entered into an international transaction to furnish information or document in respect thereof – Section 92D


Reply/Object to Income Tax Notice

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