Income tax notice under Section 143

What you need to know

Section 143(1) is a routine processing intimation. Section 143(2) is a scrutiny notice requiring detailed response. Both have strict deadlines and must be replied to on the Income Tax portal.

Your rights

Reply to scrutiny notice with all supporting documents

Personal hearing during assessment

Appeal against assessment order to CIT(A)

Approach ITAT for further appeal

What you should do now

Action first

File reply on income tax portal before deadline

Note the deadline carefully — do not miss it
Engage a CA for scrutiny notices (143(2)) — these need professional handling
File response at incometax.gov.in with all supporting documents

If assessment order is wrong

File appeal before CIT(A) within 30 days of receiving the order

Acts applicable

Income Tax Act 1961

central

Section 143 — Assessment proceedings and scrutiny

Where to complain

Income Tax e-Filing Portal

Consumer complaint portal: e-jagriti.gov.in (replaced edaakhil.nic.in as of Jan 2025). Labour complaints: col.gujarat.gov.in. All links verified June 2026 via web search against official government sources.