Sections of the Income-tax Act, 2025 are shown next to the 1961 Act sections.
Scrutiny assessments are conducted under the faceless scheme (Section 144B2025 Act: s. 273 of the 1961 Act), with all communication through the e-filing portal. Because there is no physical interaction, the written reply is your only chance to explain.
Income Tax, across India (faceless)
Overview
The assessment unit issues notices, considers replies and issues a show cause notice with a draft variation before passing an order. Responding properly at the show cause stage is critical.
When this applies
- Selection through CASS or on specific information
- Limited scrutiny on specific issues, or complete scrutiny
Time limit
Each notice carries its own response date. Assessments are generally to be completed within the statutory time limit, after which orders are time-barred.
Documents needed
- All notices and earlier replies
- Return, books and supporting records for issues raised
How we handle it
- Take over the e-proceeding as Authorised Representative
- Respond to each notice and show cause notice with a structured reply and annexures
- Request a video-conference hearing where needed
- Review the final order and advise on rectification, appeal or penalty
Points to note
- A show cause notice with draft variation must be answered in detail
- Orders passed without a proper opportunity can be challenged
What usually comes next
- Appeal before Commissioner of Income Tax (Appeals)Appealing the assessment order
- Stay of Income Tax Demand During AppealStay of the demand raised
- Reply to Penalty Notice u/s 270A and Other PenaltiesPenalty proceedings after assessment
- Rectification u/s 154Correcting obvious mistakes in the order
Frequently asked questions
Can you represent me if I am outside Chhattisgarh?
Yes. Income tax assessments are faceless, so we can represent taxpayers anywhere in India online.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.