Section 143(2) Notice the gateway to scrutiny assessment.
A Section 143(2) notice means your return has been selected for scrutiny. The way you respond — the documents you submit, the explanations you give, the schedules you compile — shapes the entire assessment that follows. Expert response is not optional.
Section 143(2) of the Income Tax Act empowers the Assessing Officer to issue notice for detailed scrutiny of your return. Cases are selected through CASS (Computer Assisted Scrutiny Selection) based on risk parameters — high-value transactions, mismatches in AIS, unusual deductions, or specific information from third parties.
The 143(2) notice is the first step in a scrutiny assessment that culminates in an order under Section 143(3). It typically asks you to attend (or upload) information and supporting documents on specific issues. Limited scrutiny restricts the inquiry to listed issues; complete scrutiny opens the entire return.
Our 143(2) response practice covers everything between notice receipt and final assessment order. We study the notice, identify the underlying CASS trigger, reconcile your books with AIS and 26AS, prepare detailed written submissions, file them through e-Proceedings, and represent you in faceless VC hearings till closure.
Our 143(2) Response Services
Notice Decoding
Identifying whether the notice is for limited or complete scrutiny and the specific issues flagged by CASS.
Trigger Identification
Determining the AIS, GST, bank, or third-party data that triggered the scrutiny selection.
Books Reconciliation
Full reconciliation of books with Form 26AS, AIS, TIS, GST returns, and bank statements before responding.
Written Submission Drafting
Detailed written submission addressing each query with documentary evidence and judicial precedents.
Document Compilation
Preparation of supporting documents — invoices, contracts, confirmations, ledgers — in AO-ready format.
Faceless VC Representation
Attendance and representation in video conferencing hearings under the Faceless Assessment Scheme.
Section 131 Summons Handling
Support when summons are issued or statements are recorded by the AO during proceedings.
Order Review & Strategy
Review of draft and final assessment orders and clear advice on payment, rectification, or appeal.
Our 143(2) Workflow
Notice Study
Reading the 143(2) notice and questionnaire carefully, noting scope, deadlines, and AO contact details.
Risk Assessment
Internal review of potential exposure and identification of issues where additions are likely.
Submission Drafting
Detailed written submission and document annexures prepared in line with AO expectations.
Portal Filing
Submission filed on e-Proceedings within the prescribed timeline with proper authentication.
Hearing & Closure
Faceless VC hearings attended, queries answered, and the final assessment order received and reviewed.
Why a Professional Response Matters
Frequently Asked Questions
Section 143(2) is the formal notice issued by the Assessing Officer to begin scrutiny assessment under Section 143(3), where the return is examined in detail before a final order.
A 143(2) notice must be issued within three months from the end of the financial year in which the return is filed.
Limited scrutiny is restricted to specific issues mentioned in the notice, while complete scrutiny examines all aspects of the return without limitation.
Scrutiny assessment must generally 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 final order under Section 143(3), you can file an appeal before the Commissioner of Income Tax (Appeals) within 30 days.
Received a 143(2) Scrutiny Notice?
The quality of your first response sets the tone for the entire scrutiny. Talk to our team for a structured, well-defended response strategy.
Talk to a Scrutiny Expert or call +91 9819 000 511