A scrutiny notice under Section 143(2) means the department wants a closer look at your return — not that something is necessarily wrong. What matters now is a complete, well-documented response at every stage. We prepare your case and represent you through to closure.
A notice under Section 143(2) opens a detailed assessment of your return, conducted through the faceless assessment system in most cases today. It usually runs over several notices and document requests rather than a single reply, and each response needs to hold up on its own — figures reconciled, claims backed by evidence, explanations consistent across submissions. We manage the entire cycle: reviewing each departmental query, preparing the documentation it calls for, and representing your position until the assessment is closed.
Scrutiny rarely ends in one exchange — we track and respond to each query raised through to final assessment.
Claims and figures are reconciled against your books, AIS, and Form 26AS before submission, not after a query flags a gap.
We prepare submissions for faceless assessment proceedings and, where a personal hearing is needed, represent your case directly.
A quick estimate to get you started — for a precise number tailored to your situation, book a consultation
Send the 143(2) notice and any linked questionnaires as soon as they arrive.
A CA reviews the scope of scrutiny and identifies every item under examination.
Supporting evidence is gathered, reconciled, and structured into a submission the assessing officer can act on.
Submissions are filed for each notice in the cycle, with representation through to the final assessment order.
Non-response typically results in a best-judgment assessment under Section 144, where the officer decides your tax liability based on available information alone — usually less favourable than a case argued with proper documentation.
It varies by case complexity, but faceless assessments commonly run several months from the first notice to the final order, with multiple document requests along the way.
No. A meaningful share of scrutiny selections come from CASS — a computer-based, largely random or ratio-driven selection — rather than any specific suspicion. It's a review, not an accusation.
It can, if the officer isn't satisfied with the explanation or evidence provided for a claim. A well-documented, timely response at each stage is what keeps that risk to a minimum.
Scrutiny plays out over multiple notices, and each response needs to stay consistent with the last while holding up against the department's own data. An inconsistency between submissions, or a claim without adequate backup, can turn a routine review into an additional demand or an escalated dispute — which is far harder to unwind than to prevent.
Three situations we see constantly — see which one matches yours.
01A belated return or an Updated Return (ITR-U) can often still fix it — the cost of waiting only goes up.
02Sole proprietor or running a partnership — we handle your business income tax return with accurate books and timely filing.

Book a consultation and we'll walk through it together — clear next steps, no obligation. No pressure, no jargon, just a clear read on what applies to you.
One of our Chartered Accountants will get back to you within 24 hours.
No books of accounts, no audit — just income declared at the prescribed rate under the presumptive taxation scheme.