Income Tax Notices Explained: 143(1), 142(1), 143(2) & 148 Reopening
What to do when you get an income tax notice - intimation under 143(1), information call under 142(1), scrutiny under 143(2) and reopening under 148.
ITR-2 Filing (upto ₹50 Lacs)
File ITR-2 for capital gains & foreign income up to ₹50 Lacs at ₹2,273. CA-assisted return filing for investors, directors & HUF members.
Income Tax Audit (Form 3CB / 3CD)
Income Tax Audit u/s 44AB with Form 3CB/3CD starting from ₹36,000. Mandatory audit for businesses with turnover above ₹1 crore. Dedicated CA audit & filing.
ITR-U (Previous Year / Missed ITR)
File ITR-U (Belated/Revised Return) for previous assessment years at ₹1,497. Correct errors or file missed ITR for up to 2 previous years with CA assistance.
Common notice types
- 143(1): automated intimation after processing - check and respond only if there is an adjustment
- 142(1): call for documents/information
- 143(2): scrutiny - the return is being examined in detail
- 139(9): defective return - rectify within 15 days (or 30 days on extension)
- 148 / 148A: reopening of assessment with reasons
- 156 / demand notice: tax demand with interest and penalty
Why notices are issued
- Income mismatch between AIS/26AS and the return
- Unreported capital gains, property transactions or foreign assets
- ITR filed but not e-verified
- Defective return simply not processed
- Specific data from third parties (property registrations, high-value investments)
How to respond correctly
All notices today are served on the e-filing portal under 'Pending actions' - e-mail and physical copies follow. Read the reason code, cross-verify the period, attach the exact documents asked (bank statements, sale deeds, Form 16, ledger extracts) and submit the response in the prescribed format before the deadline. Copy every submission for records.
Timelines to remember
- 143(1) intimation: within 9 months of end of FY of filing
- 143(2) notice: issued after 143(1), assessment window typically 9 months from end of the year of filing
- 139(9) defection: rectify within 15 days (30 on request)
- 148A reply: as per the notice (evidences to be filed online)
- All portal submissions must be e-verified like a return
Impact on taxpayers
An unanswered notice becomes a demand with interest and, in many cases, penalty. Even small 143(1) adjustments grow if ignored. Conversely, a correct, dated reply with documents usually limits the matter to the specific discrepancy raised.
What you should do
- Check the e-filing portal at least twice a month, not just your e-mail
- Do not confuse a general notice with a personal hearing - appear when asked
- Keep 5 years of returns, evidence and correspondence downloadable
- For notices involving income figures, verify AIS/26AS before replying
- Get professional help for 143(2) scrutiny and 148 reopening - these require discipline in evidence
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ITR-2 Filing (upto ₹50 Lacs)
File ITR-2 for capital gains & foreign income up to ₹50 Lacs at ₹2,273. CA-assisted return filing for investors, directors & HUF members.
Income Tax Audit (Form 3CB / 3CD)
Income Tax Audit u/s 44AB with Form 3CB/3CD starting from ₹36,000. Mandatory audit for businesses with turnover above ₹1 crore. Dedicated CA audit & filing.
ITR-U (Previous Year / Missed ITR)
File ITR-U (Belated/Revised Return) for previous assessment years at ₹1,497. Correct errors or file missed ITR for up to 2 previous years with CA assistance.