💡What's Included
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Notice Analysis
Comprehensive analysis of the notice received — type, section, implications, and required action plan tailored to your situation.
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Response Drafting
Professional drafting of response to notices u/s 148A, 148, 142(1), 143(2), 144, 133 and other assessment and enquiry notices.
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Submission & Acknowledgement
Expert submits the confirmed response to the ITD portal and shares the acknowledgement with you for your records.
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Follow-Up Support
Post-submission follow-up on the status of the submitted response and guidance on next steps from the Income Tax Department.
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Expert Support Throughout
Dedicated CA support through email, phone & chat during business hours. Your expert handles individual, HUF, firm, and company scrutiny matters. Estimated turnaround: 3–5 business days (resolution/response from ITD may take longer depending on the notice).
💡 Who should use this: Any individual, HUF, firm, or company that has received a notice from the Income Tax Department and needs expert assistance preparing and submitting a response.
⚖️Types of Scrutiny Notices Covered
Section 270(3) IT Act 2025 · Section 143(3) IT Act 1961
Scrutiny Assessment
Detailed assessment by the assessing officer to verify that income is not understated, losses not overstated, or taxes not underpaid.
Section 280 / 279 IT Act 2025 · Section 148 / 147 IT Act 1961
Income Escapement Assessment
Notice issued where the assessing officer has reason to believe that income has escaped assessment in a previous year.
Section 281 IT Act 2025 · Section 148A IT Act 1961
Pre-Assessment Enquiry
Starting point of scrutiny — notice requiring explanation for non-filing of returns or high-value transactions during the financial year.
Section 268(1) IT Act 2025 · Section 142(1) IT Act 1961
Preliminary Enquiry before Assessment
Notice calling for information, production of accounts, or other documents before formal assessment proceedings commence.
Section 271 IT Act 2025 · Section 144 IT Act 1961
Best Judgment Assessment
Assessment made to the best of the assessing officer's judgment when the taxpayer fails to respond to earlier notices or comply with requests.
Section 252(6) IT Act 2025 · Section 133(6) IT Act 1961
Calling for Information
Notice calling for information from taxpayers or third parties relating to specific transactions or financial activities.
⚠️ Note: Notices in a scrutiny are not always interlinked. However, if a case is selected for scrutiny u/s 148, notices u/s 143(2), 142(1), and 144 may follow the initial notice.
⚙️How It Works
1
Share the Notice
Share the notice received (email from ITD, PDF or scanned copy). Our expert reviews it and calls you before starting the process.
2
Information Exchange
Expert team exchanges information, queries, and supporting documents through email and phone calls to build a complete picture.
3
Draft Response / Action Plan
Team prepares and sends you a response draft or action plan for your review and confirmation before submission.
4
Submission & Acknowledgement
Once confirmed, team submits the response to the ITD portal and sends you the acknowledgement of submission.
5
Follow-Up
Team follows up on the status of the submitted response. Estimated processing: 3–5 days. ITD resolution may take 12–24 months depending on complexity.
📂Documents Required
📩Notice received — email from ITD, PDF or scanned copy
🏦Bank statements for the financial year mentioned in the notice
🔐Income Tax portal login credentials
🏠Sale deed of the property (if notice is property-related)
💼Sources of income for the financial year as per the notice
🌐Copy of passport showing residential status (if NRI)
📄Any other supporting documents related to the notice
📌 Service Scope
The service covers analysis and preparation of response in a covering letter for each notice received.
Every notice received during scrutiny is a separate notice — each requires its own customised response.
The outcome of the notice may be positive or negative. The client must possess all supporting documents to complete the scrutiny process.
⭐Why Choose This Service
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Expert Analysis
Thorough notice assessment by experienced Tax Consultants
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Strategic Response
Professional drafting for best possible outcome
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Fast Processing
3–5 business day turnaround on responses
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End-to-End
Analysis, drafting, submission, and follow-up
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Expert Support
Email, phone & chat during business hours
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All Entity Types
Individuals, HUF, firms, companies covered
A scrutiny notice from the Income Tax Department is serious and demands a precise, well-documented response. A delayed, incomplete, or incorrect response can escalate into a full assessment and significant tax demands. Our experts ensure your response is accurate, comprehensive, and submitted on time — protecting your interests at every stage.
— EZTax.in
❓Frequently Asked Questions
What is an Assessment / Scrutiny Notice?
If the income tax assessing officer or any prescribed Income Tax officer considers it necessary to ensure that the taxpayer has not understated income, computed excessive loss, or underpaid tax, they can issue a notice for scrutiny. The notice requires a detailed explanation and supporting documentation.
What are the types of scrutiny notices?
The following types of notices may be received by a taxpayer:
- Scrutiny Assessment — Section 270(3) of IT Act 2025 / Section 143(3) of IT Act 1961
- Income Escapement Assessment — Section 280 / 279 of IT Act 2025 / Section 148 / 147 of IT Act 1961
- Pre-Assessment Enquiry — Section 281 of IT Act 2025 / Section 148A of IT Act 1961
- Preliminary Enquiry — Section 268(1) of IT Act 2025 / Section 142(1) of IT Act 1961
- Best Judgment Assessment — Section 271 of IT Act 2025 / Section 144 of IT Act 1961
- Calling for Information — Section 252(6) of IT Act 2025 / Section 133(6) of IT Act 1961
What is the starting point of a scrutiny notice?
Generally, the taxpayer receives a notice to explain reasons for not filing income tax returns or entering high-value transactions during the financial year. The Income Tax Department issues this as an "Enquiry u/s 281(a) of IT Act 2025" (formerly u/s 148A(a) of IT Act 1961). This is usually the starting point before formal scrutiny proceedings begin.
Are all the scrutiny notices interlinked?
No, not all notices are interlinked. However, if your case is selected for scrutiny u/s 148, notices u/s 143(2), 142(1), and 144 will typically follow the initial notice as the assessment progresses.
Is there a fixed timeline for notices to be closed?
There is no fixed time limit for the notices to be closed. It depends on the Income Tax Departmental officer's own judgment and workload. Generally, it takes a minimum of 12 to 24 months to receive the final order from the Income Tax Department.
Is each notice in a scrutiny handled separately?
Yes. Every notice received during scrutiny is a separate notice and requires its own customised response. This service covers the analysis and preparation of a response for each individual notice. Multiple notices will be charged separately based on scope.
What documents should I keep ready?
You should have the notice copy, bank statements for the relevant financial year, income tax login credentials, and any income proof or asset documents related to the notice subject. Our expert will guide you on the exact requirements after reviewing your notice.
💬Client Reviews
SK
Suresh Kumar
Business Owner, Hyderabad
★★★★★
Received a scrutiny notice u/s 148 and was very worried. EZTax team analysed the notice, explained the implications clearly, and submitted a strong response within 4 days. Highly professional service.
RM
Rekha Menon
Salaried Professional, Bengaluru
★★★★★
Got a 143(2) notice and didn't know how to respond. EZTax guided me through the entire process — from document collection to final submission. The CA was very patient and thorough.
PA
Praveen Agarwal
Partnership Firm, Mumbai
★★★★★
Our firm received multiple scrutiny notices and EZTax handled each one systematically. Their structured approach and expert knowledge gave us complete confidence through a stressful process.
