Income Tax Notice Reply in Delhi
Review and reply to income tax notices — intimations, defective return notices, scrutiny, reassessment and demand — on the e-filing and faceless assessment portals.
Quick answers
What should I do first when I receive an income tax notice?
Log in to the e-filing portal and confirm the notice is listed there with a Document Identification Number (DIN), then note the section, the assessment year and the response due date. Read what exactly is being asked, compare it with your return, Form 26AS and AIS, and prepare the reply and documents before the due date.
What is the time limit to reply to an income tax notice?
It depends on the notice. A defective return notice under Section 139(9) normally allows 15 days, and a proposed adjustment under Section 143(1)(a) or a refund adjustment under Section 245 allows 30 days. Scrutiny and reassessment notices state their own date. Extensions can be requested on the portal, but are at the officer's discretion.
How does SKAG and Associates handle notice replies?
The firm reads the notice and the underlying return, identifies the issue raised, reconciles the figures with AIS, Form 26AS and the books, drafts the written submission with supporting documents, uploads it on the portal within the stated time and follows the matter through to the order, rectification or appeal stage.
What our Income Tax Notice Reply service covers
How the engagement works
Documents required
- → Copy of the notice (with DIN) and any earlier correspondence
- → Income tax return and computation for the year
- → Form 26AS, AIS and TIS for the year
- → Bank statements for the period in question
- → Books of account, ledgers and audit report (if applicable)
- → Purchase / sale deeds and capital gains workings
- → Investment and deduction proofs claimed in the return
- → TDS certificates and challans
- → Confirmations from parties for loans, deposits or receipts
- → e-Filing portal credentials or access through an authorised representative
Common income tax notices and their sections
Notice types, sections and response time
The table lists the notices most often received. The 2025 Act column applies to proceedings for Tax Year 2026-27 onwards; earlier years continue under the 1961 Act.
| Notice | 1961 Act | 2025 Act | What it means / time to respond |
|---|---|---|---|
| Intimation after processing | 143(1) | 270(1) | Result of CPC processing: no change, refund or demand. Check the computation against the return. |
| Proposed adjustment | 143(1)(a) | 270(1) | CPC proposes an adjustment (for example, a mismatch with Form 26AS). Response within 30 days, otherwise the adjustment is made. |
| Defective return | 139(9) | 263(7) | The return has a defect. Correct it within 15 days (extension can be sought), otherwise the return is treated as invalid. |
| Scrutiny notice | 143(2) | 270(8) | The return is selected for scrutiny. Reply by the date given; assessment order under 143(3) / 270(10). |
| Inquiry before assessment | 142(1) | 268(1) | Call for information, accounts or documents, or for a return where none was filed. Reply by the date given. |
| Show cause before reopening | 148A | 281 | Opportunity to explain before a reassessment notice is issued. Reply within the period stated in the notice. |
| Reassessment notice | 148 | 280 | Income is considered to have escaped assessment (147 / 279). A return is filed in response and proceedings follow. |
| Best judgment assessment | 144 | 271 | Assessment where the taxpayer did not file or did not respond. Avoided by responding in time. |
| Notice of demand | 156 | 289 | Tax, interest or penalty payable under an order. Pay, seek rectification, or appeal and request a stay. |
| Refund adjustment | 245 | Re-enacted | Proposal to adjust a refund against an earlier demand. Respond within 30 days, agreeing or disagreeing with reasons. |
| Rectification | 154 | 287 | Correction of a mistake apparent from the record, on request or by the officer. |
Faceless assessment
Scrutiny and reassessment are generally conducted under the faceless scheme (Section 144B of the 1961 Act; Section 273 of the 2025 Act) through the National Faceless Assessment Centre. Notices, replies and the draft order are exchanged on the e-filing portal. A draft assessment order is issued with a show-cause notice where a variation is proposed, and the taxpayer may request a personal hearing by video conference. Replies should be complete, since there is usually no opportunity to explain in person unless a hearing is granted.
Reassessment time limits (Sections 148 and 148A)
For notices issued on or after 1 September 2024, a reassessment notice can be issued within three years from the end of the relevant assessment year, or within five years where the income escaping assessment is Rs 50 lakh or more. Before the notice under Section 148, the Assessing Officer issues a show-cause notice under Section 148A with the information relied on, and the taxpayer can respond within the period specified in it. The same framework is carried into Sections 279 to 281 of the Income-tax Act, 2025.
Demand notices and appeals
- A demand is generally payable within 30 days of the notice of demand; interest applies if it is not paid in time.
- Before paying or disputing, check the demand on the portal and use Response to Outstanding Demand to state whether it is correct, partly correct or disputed.
- A mistake apparent from the record can be corrected by a rectification request under Section 154 (Section 287 of the 2025 Act).
- An appeal to the Commissioner (Appeals) is filed in Form 35 (Form 99 under the Income-tax Rules, 2026) within 30 days of service of the demand notice, with a separate application for stay of demand where needed.
Checking whether a notice is genuine
Every communication from the Department carries a computer-generated Document Identification Number (DIN), which can be verified under Authenticate Notice / Order on the e-filing portal. Notices that ask for payment into personal accounts or for passwords by email or phone should not be acted on.
To map a section in a notice to the new Act, use the Income Tax Act 2025 section finder. NRIs receiving notices can also see the NRI taxation page.
Income Tax Notice Reply for clients in New Delhi & Delhi NCR
SKAG and Associates is a firm of Chartered Accountants based at Kh.No-84, Plot No -RZ-I-1, F/Floor, 12/2, Main Rd, opposite Yammaha Showroom, Mahavir Enclave, New Delhi – 110045. We provide income tax notice reply and allied compliance support to individuals, professionals, firms and companies across New Delhi, South West Delhi and the wider Delhi NCR region, as well as clients elsewhere in India who engage us remotely.
Engagements are conducted strictly in accordance with the Chartered Accountants Act, 1949 and the ICAI Code of Ethics. To discuss your requirement, you are welcome to contact the office or call +91 88022 54567 during working hours (Mon–Sat, 10:00 AM–7:00 PM).
Frequently asked questions
I received a notice under Section 143(1). Is it serious? +
An intimation under Section 143(1) (Section 270(1) of the 2025 Act) is the result of automated processing of the return. It shows whether the return is accepted as filed, results in a refund, or results in a demand. Compare the Department's computation with your return; if a demand arises because of a mismatch, it can often be addressed through a rectification request or by responding with the correct details.
What happens if I ignore a defective return notice under Section 139(9)? +
If the defect is not removed within the time allowed (normally 15 days, extendable on request), the return is treated as invalid, as if it was never filed. That can lead to loss of refunds, carry-forward of losses and to interest or fees for non-filing.
Can I ask for more time to reply to a scrutiny notice? +
Yes. An adjournment can be requested through the e-proceedings facility on the portal, giving reasons. Whether it is granted is at the officer's discretion, and statutory time limits for completing the assessment continue to run, so requests should be made before the due date.
What is a Section 148A notice? +
It is a show-cause notice issued before reopening an assessment. It contains the information suggesting that income has escaped assessment and gives the taxpayer an opportunity to explain. The officer then passes an order deciding whether it is a fit case for a notice under Section 148. Under the 2025 Act these are Sections 281 and 280.
The demand on the portal is wrong. What can I do? +
Submit a response under Response to Outstanding Demand on the portal stating that the demand is incorrect with reasons, and file a rectification request under Section 154 (Section 287) where the error is apparent from the record, such as TDS credit not given. If the demand arises from an assessment order you disagree with, an appeal and stay application may be needed.
How do I know whether an income tax notice is genuine? +
Check that it appears under Pending Actions / e-Proceedings on the e-filing portal and verify its DIN using the Authenticate Notice / Order facility. Genuine notices do not ask for bank passwords or OTPs.
I got a notice about a high-value transaction shown in AIS. Do I need to file a revised return? +
Not always. First check whether the transaction is correctly reported in AIS and whether it is already included in your return. You can give feedback on incorrect AIS entries on the compliance portal. If income was omitted, a revised return (if still in time) or an updated return may be appropriate.
Questions about Income Tax Notice Reply?
You may contact CA Gaurav Singh to discuss your specific facts and requirements.
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