Notice u/s 143(2) is issued by the Income Tax Department to you when your Income Tax Return is selected for scrutiny assessment or detailed assessment u/s 143(3)

Notices U/s 143(2) are generally received by you, if you considered a high value transaction or show some point in the return of income which is unusual from the previous year.

A notice u/s 143(2) for scrutiny assessment can only be issued by the Income Tax Department upto a period of six months from the end of the financial year in which the return was furnished by you.

Notice for Non-Filing of Income Tax return is generally sent by the Income Tax Department when a person fails to file the income tax return for a particular year(s) when he had filed the same for the previous years.

This notice is also serve to assessee’s who enter into high value transactions but have failed to file Income Tax Return.

Income Tax Department also serve the notices to salaried individuals, who do not file returns in a belief that entire tax is deducted from their salary hence they do not have file the return. This leads to service of a notice from the ITD.

If you fail to shown any income in the Income Tax Return such as Bank Interest, Income from shares or Mutual funds then you will get a notice from the Income Tax Department for that.

This notice is generally sent by the Income Tax Department due to Income not being shown on which TDS is deducted or Income for which information is supplied to the ITD in AIR.

If you have not filed the Income Tax Return before the due date or on due date, then you could receive a notice for filing the same. The Income Tax Department selects a date upto which it analysis as to who has filed the return and who has not done so and serves a notice to the non-filers.

If you unable to file the return very soon then a simple reply that the return is under preparation and would be filed soon with in time as provide by the Income Tax Department.

Income Tax Department serve the notices to the assesse when there is mismatch in the TDS claimed in the ITR & TDS actually showing in the Form 26AS.

Assessee need to identify the exact reason for mismatch in TDS and file a rectification/ revised return accordingly. Assessee should need correct TDS in the form 26AS first before filing any rectification/revise Return.

Whenever you claim a refund in the ITR, the Income Tax Department can adjust this refund against any demand pending against you for the earlier assessment years. Before adjusting the refund, the Income Tax Department serve an intimation of the amount of refund & demands determined by Income Tax Department and provides a period of 30 days to reply to the said intimation failing which the refund will be adjusted with pending demands.

Whenever you receive such kind of notice, the first thing to do is to examine the demands for the earlier years.

Once you identified the reasons of demands, then take steps to correct such demands by filing rectifications/revisions/payment of demand etc.

Once the above steps are taken, then suitably reply to the Income Tax Department that you have taken steps for rectification of the demands and that the demands are incorrect and so the refund amount should not be adjusted against such incorrect demands. Make sure to reply within 30 days of the receipt of the notice.

Notice u/s 139(9) is generally received by the assessee when there is a mistake or a defect in the return filed. The assessee has 15 days to reply to such notice. If the assessee does not file reply within 15 days the return will be deemed as not filed.

Whenever you received such kind of notice, first check what is the issue. Once you know the problem/mistake then correct such mistake and file the response to notice under section 139(9) by generating the xml file again and uploading in e-file tab in the Income Tax login under the heading e-file in response to notice u/s 139(9).

If the time period of 15 days has already lapsed and you have not filed the response to the Income Tax Department then you could file the return again which will be deemed as original return and if the time of original return has lapsed then it will be deemed as the return is not filed in time.

Notice u/s 148 received for reassessment or Income escaping assessment. If Assessing Officer or If your new AO does not agree with the assessment of previous AO then you can expect notice u/s 148. In short, even after assessment, if the AO is of the opinion that some income of the assessee escaped assessment then Income Tax Notice u/s 148 can be issued. As assessee may be asked to file the income tax return for the relevant assessment, reassessment or recomputation.

Section 149(1) provides the time limit for issuance of notice u/s 148 of the income tax act as under:

Notice under section 148 shall be issued for the relevant assessment year,—

(a) up to four years from the end of the relevant assessment year, if the escaped income is up to Rs. 1 lakh;

(b) up to six years from the end of the relevant assessment year, if the escaped income amounts is Rs. 1 lakh or more for that year;

(c) up to sixteen years from the end of the relevant assessment year, if the income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment.