Scrutiny Assessment defended with evidence, not guesswork.
Specialist representation in scrutiny assessments under Section 143(3) — limited scrutiny, complete scrutiny, and CASS-selected cases — handled by Chartered Accountants who know what Assessing Officers look for, and how to close cases cleanly.
Scrutiny assessment under Section 143(3) is the deepest form of inquiry the Income Tax Department conducts. Cases are picked up through CASS based on risk parameters — high-value transactions, mismatches in AIS, claims that look unusual, or specific information received from third parties.
Once a case is selected, the Assessing Officer can examine books, demand third-party confirmations, summon parties under Section 131, and make additions that translate into tax, interest, and penalty. Limited scrutiny stays within the chosen issue; complete scrutiny opens the entire return.
Our scrutiny defence is built on three pillars — thorough reconciliation, precise written submissions backed by evidence and judicial precedent, and structured representation before the AO or in faceless VC hearings. We aim to close scrutinies without additions, or with additions minimised and supported for further appeal.
Our Scrutiny Assessment Services
Limited Scrutiny Defence
Issue-focused representation for limited scrutiny cases — confined strictly to the parameters in the notice.
Complete Scrutiny Defence
Full-spectrum defence in complete scrutiny covering income, deductions, expenses, and capital accounts.
Faceless Scrutiny Support
Drafting written submissions and attending VC hearings under the Faceless Assessment Scheme.
Information & Document Compilation
Preparation of replies, schedules, reconciliations, and annexures in the format expected by the AO.
Cross-Verification & Reconciliation
Reconciliation of AIS, TIS, 26AS, GST, and bank data to pre-empt AO questions before they arise.
Case-Law Research & Drafting
Submissions backed by relevant ITAT and High Court precedents to strengthen the position.
Summons & Statements u/s 131
Representation when summons are issued, and preparation for statements recorded under Section 131.
Assessment Order Review
Detailed review of the order, options analysis, and advice on rectification, revision, or appeal.
Our Scrutiny Approach
Notice Study
Read 143(2) and subsequent questionnaires carefully — identify scope, issues, and AO concerns.
Data Preparation
Reconciliations, schedules, supporting documents, and party confirmations compiled in advance.
Written Submission
Detailed, technically sound replies filed within timelines on the e-Proceedings facility.
Hearing & Representation
Attendance at faceless VC or physical hearings with full preparation and documents.
Closure & Follow-Up
Review of draft order, objections where needed, and clear roadmap on the final order.
Why Choose Us For Scrutiny
Frequently Asked Questions
Scrutiny assessment is a detailed examination of your tax return by the Assessing Officer, where books, documents, and explanations are verified before a final assessment order is passed.
Limited scrutiny is restricted to specific issues mentioned in the notice, while complete scrutiny examines all aspects of your tax return.
Generally, scrutiny assessment must be completed within 12 months from the end of the assessment year, though specific timelines vary by case type.
Yes. If you disagree with the order, you can file an appeal before the Commissioner of Income Tax (Appeals) within 30 days of receiving the order.
While not legally mandatory, a Chartered Accountant’s expertise significantly improves outcomes — from drafting submissions to representing you before the Assessing Officer.
Selected for Scrutiny? Let's Build Your Defence.
Share your 143(2) notice with us and get a clear assessment of issues, a strategy to defend, and full representation till closure of the proceeding.
Talk to a Scrutiny Expert or call +91 9819 000 511