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Notice u/s 143(3)- Scrutiny Assessment

File Online submissions to Notice u/s 143(3) under Scrutiny Assessment along with documentary proofs and Drafting of Replies to Notice received from Income Tax Officer with Ebizfiling. Prices start at INR 1299/- only

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All about Notice of Scrutiny Assessment u/s 143(3)

All you need to know

An Income Tax Assessment is the procedure of verifying the information that a taxpayer has provided in the returns submitted by a taxpayer to the Income Tax Department. The motive of conducting the assessment is for the IT Department to verify the return filed by the Taxpayer for the correctness with respect to the amount if taxable income declared and tax paid.

What is an e-assessment scheme or faceless scrutiny?  

  • Under the faceless e-assessment scheme, the Faceless Scrutiny is the Scrutiny assessment that is carried out via an electronic mode with no human interface.
  • Thus, there will be no face to face interaction between the taxpayer and the Income Tax Department when a taxpayer’s ITR is picked for a detailed scrutiny.

What is Scrutiny Assessment Under section 143(3)?

  • Scrutiny assessment u/s 143(3) is a kind of a detailed assessment of an income tax return filed by a taxpayer.
  • When the Income tax officer performs various tests and processes to confirm the correctness and genuineness of various claims, deductions, and so on, made by the taxpayer in the income tax return is said to be the Scrutiny Assessment.
  • The main purpose of an Income Tax Officer behind a scrutiny assessment is to ensure that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner.

Requirement for drafting and filing reply for the notice received under Scrutiny Assessment:

  • Upon receiving the notice u/s 143(3), the assessee shall file a reply for the Scrutiny Assessment.
  • The assessee shall have to furnish the original notice received along with the documents.
  • The Documents shall depend upon the nature of the notice received for the Scrutiny Assessment.

Why Ebizfiling as your Service Provider for “Reply to notice under Scrutiny Assessment u/s 143(3)?

EbizFiling.com is an eminent business platform and a progressive concept, which helps end-to-end incorporation, compliance, advisory, and management consultancy services to clients in India and abroad. Filing online replies to the Income Tax notices is easy, seamless, cheapest and quickest with EbizFiling.com! Apart from this, Ebizfiling.com also helps you to file GST Returns, TDS Returns, PF Returns and ESI Returns easily. You may get in touch with our compliance manager on 09643203209 or email info@ebizfiling.com for free consultation.

Cost for filing Reply for Notice under Scrutiny Assessment u/s 143(3) 

Essential

₹ 1299/-

(All Inclusive)

  • Per submission per Notice
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Types of Notices for Scrutiny Assessment

Limited Scrutiny  

  • The limited Scrutiny is a CASS i.e. Computer-Assisted Scrutiny Selection where cases are selected based on set parameters.
  • These are cases of Scrutiny Assessment with inaccurate returns information or mismatches.
  • However, The limited scrutiny will be limited only to the particular area of return mentioned in the notice such as the claim of foreign tax credit or sale of a property.

Complete Scrutiny

  • A complete scrutiny will be carried out on the return filed and all supporting documents.
  • The cases will be flagged based on CASS.
  • Though the scope of scrutiny is not limited in Complete Scrutiny Assessment, the Income Tax Assessing Officer cannot verify documents beyond the particular assessment year.

Manual Scrutiny  

  • Based on the criteria defined by the Central Board of Direct Taxes, the cases are selected for complete scrutiny.
  • However, the criteria may vary every year.

Why it is important to respond to the notice received the under the Scrutiny Assessment u/s 143(3)?

  • The assessee cannot take the notice of Scrutiny Assessment lightly and ignore it.
  • If assessee fails to respond to the department within the stipulated time period, he/she may be subject to a penalty of Rs.10,000 under Section 272A for each failure to respond.
  • The Income Tax Assessment Officer may close the assessment with the information he has with the best judgement under Section 144.
  • If you choose to dispute the higher tax demand, a minimum of 20% of the tax due must be paid before you file an appeal with higher authorities.
  • Non filing of reply may lead to prosecution.
  • If after hearing, the assessee is found guilty, it may result in imprisonment.

Process to file reply for notice received under Scrutiny Assessment u/s 143(3)?

 

Process in 5 simple steps

1

Fill in a Simple check-list

2

Submit the documents

3

Verification of the Documents

4

Drafting of the reply

5

Reply to notice filed

Fill in a Simple Checklist

A Compliance Manager will get in touch with you to obtain your documents along with a simple checklist. You need to fill up that checklist and submit it along with your documents for processing. Our team of experts will verify the documents. Our team of experts will verify the documents provided by you and take the procedure further.

Drafting of the Reply to Notice

Once our expert team completes the verification process of your documents, the team will proceed with Drafting of the Reply for the Income Tax Notice. All throughout the process, your dedicated Compliance Manager will keep you updated on the progress of Reply Drafting. We will also get it verified from you before filing.

Filing of IT Notice Reply

Once we prepare the reply for the Income Tax Notice, we will send it to you for verification. Once you approve the same, we will file a Reply to your Income Tax Notice accordingly. Also, we will prepare and file your revised Income Tax return if any as per the Income Tax Notice received from the Income Tax Department.

FAQs_Ebizfiling

FAQs on Reply of Notice under Scrutiny Assessment u/s 143(3)

Get answers to all your queries

  • What is assessment under section 143(3)?

    Assessment under section 143(3) is a detailed assessment. It is referred to as scrutiny assessment.

  • What is the objective of Scrutiny Assessment under section 143(3)?

    The purpose of  the scrutiny assessment under section 143(3) is to confirm that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner.

  • What are the types of Scrutiny Assessments?

    There are mainly two types of scrutiny assessments as follows

     1. Manual scrutiny cases

    2. Compulsory scrutiny cases

  • What does communication via electronic mode mean?  

    1. All communications between the National e-assessment Centre and the assessee, or his authorized representative, will be made exclusively by electronic mode under the e-assessment scheme.

    2. Moreover, all internal communications between the National e-assessment Centre, Regional e-assessment Centers and various units shall be exchanged exclusively by electronic mode.

  • Which Cities do you provide your services?

    Ebizfiling.com provides its services all across India. You can acquire our services in Ahmedabad, Mumbai, Pune, Bangalore, Chennai, Delhi, Kolkata, Kanpur, Nagpur, Jaipur or any other cities easily with us.

  • Still, have confusion?

    Don’t worry!! Our expert will help you to choose a best suitable plan for you. Get in touch with our team to get all your queries resolved. Write to us at info@ebizfiling.com or call us @+91 9643 203 209.

Reply to Scrutiny Assessment Notice u/s 143(3)

File Online submissions to Notice u/s 143(3) under Scrutiny Assessment along with documentary proofs and Drafting of Replies to Notice received from Income Tax Officer with Ebizfiling. Prices start at INR 1299/- only

Easy EMI'sTransparent Pricing

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