Received Section 143(2) Scrutiny Notice? Our experienced Chartered Accountants in Dwarka provide complete representation for scrutiny proceedings, faceless assessment, e-assessment hearings. 95% success rate with 15+ years experience handling complex tax cases.
Non-compliance can lead to best judgment assessment, penalties up to 200%, and prosecution. Get expert help immediately!
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Complete guide to understanding Section 143(2) scrutiny proceedings
Scrutiny Assessment under Section 143(2) of the Income Tax Act is a detailed examination of your Income Tax Return by the Assessing Officer. Unlike simple processing under Section 143(1), scrutiny involves thorough verification of income declared, deductions claimed, and tax paid.
The Income Tax Department selects returns for scrutiny through Computer Aided Scrutiny Selection (CASS) based on risk parameters like high-value transactions, mismatch in income, unusual claims, or random selection.
After scrutiny proceedings, the Assessing Officer passes an Assessment Order under Section 143(3) which may:
Important: Scrutiny notice must be issued within 3 months from end of the assessment year. Assessment must be completed within 18 months from end of assessment year.
Understanding different types of scrutiny helps prepare better defense strategy
Selected through CASS for specific issues only. AO can only examine the flagged issues like cash deposits, property transactions, specific deductions. Cannot expand scope without approval. Most common type of scrutiny in Dwarka area.
Comprehensive examination of entire return. AO can verify all income sources, all deductions, investments, bank accounts, assets. Usually selected for high-risk cases or when limited scrutiny reveals bigger issues.
Since 2020, most scrutiny is conducted electronically without physical appearance. All communication through IT portal. Random allocation to officers across India. No face-to-face meetings except specified cases.
Comprehensive representation packages with no hidden charges
For CASS selected limited scrutiny with specific issues
Comprehensive representation for complete scrutiny
High-value cases with appeal proceedings
Exact fee depends on case complexity. Free initial consultation to understand your case.
Understanding the complete scrutiny lifecycle
IT Department issues scrutiny notice within 3 months from end of AY. Notice served via email/portal specifying issues and documents required.
Submit initial response acknowledging notice. Request time for document compilation if needed. Understand exact scope of scrutiny.
Compile and submit all required documents - bank statements, investment proofs, bills, agreements. Upload via IT portal with detailed index.
AO may raise additional queries. Respond within specified time (usually 7-15 days). Multiple rounds possible until AO is satisfied.
For faceless, hearing via video conference if requested. Present your case, explain discrepancies, provide additional clarifications.
If AO proposes additions, show cause notice issued with proposed additions. Opportunity to respond with counter-arguments.
In faceless, draft order sent for your response before finalization. Can object to proposed additions with valid reasons.
Final order passed with or without additions. If adverse, appeal to CIT(A) within 30 days. Demand raised must be paid or stayed.
Keep these documents ready for smooth scrutiny proceedings
Trusted by 850+ clients for Income Tax Scrutiny representation
Experienced Chartered Accountants with 15+ years in tax litigation. Former IT officers consultation available.
Proven track record of successfully defending scrutiny cases. Minimal additions and no penalties in most cases.
Visit our Sector-4 Dwarka office for face-to-face consultation. Easily accessible from Uttam Nagar, Janakpuri, Palam.
From initial notice to assessment order to appeal. Complete hand-holding throughout the scrutiny process.
Serving clients within 10 KM radius of Dwarka and across Delhi
Sectors 1-23, Dwarka Mor, Sector 21 Metro, Ramphal Chowk, Pappankalan
Uttam Nagar, Nawada, Mohan Garden, Bindapur, Hastsal, Vikas Puri
Janakpuri A-D Blocks, Tilak Nagar, Subhash Nagar, Tagore Garden
Palam, Dabri, Sagarpur, Najafgarh, Dichaon Kalan, Mahavir Enclave
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