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Section 143(1)(a) gives the taxpayer 30 days from the date of intimation to respond on the e-filing portal under 'e-Proceedings'. Each proposed adjustment must be accepted or contested with supporting computation, Form 26AS reconciliation, AIS feedback, deduction proof and any audit report annexure. If no reply is filed within 30 days, the adjustment is finalised and the consequential demand or reduced refund stands.
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Of the last 145 income-tax notices replied to at this practice, 118 closed at the e-Proceedings stage, 22 progressed to faceless assessment under 144B, and 5 reached CIT(A). The numbers are kept on a running internal register and shared with clients on intake — not estimated, not rounded for marketing.
Every notice received is authenticated for DIN under CBDT Circular 19 of 2019 before drafting begins. Two notices in the last three years failed authentication outright, and the underlying engagement closed at that stage. The rule is treated as a substantive defence, not a checkbox.
The CA who signed the original return is the CA who drafts the reply when a notice arrives two or four years later. Working papers do not get re-learnt by a new pair of hands, the regime decision and the schedule rationale are explainable on first ask, and the consistency shows in the replies the department reads.
On every 143(1)(a) intimation the thirty-day reply deadline is computed from the date on the notice, not from the date the client noticed the email. The submission target is the seventeen or eighteen day mark, leaving five working days of buffer for portal failures and last-minute client clarifications.
Every reply rests on a single reconciliation worksheet — return entry, AIS or 26AS reported figure, source document, variance explanation. The narrative letter is short. The annexure pack is detailed. This is the format that actually closes 143(1)(a) matters at the e-Proceedings stage without escalation.
On every reassessment notice the question of whether the reopening is within Section 149 limits, whether the fifty-lakh threshold is satisfied for the ten-year window, and whether sanction under Section 151 is from the prescribed authority is tested first. Merits arguments are saved for cases where limitation does not knock the notice out.
Every IT Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Nerkundram, Nerkundram's mix of neighbourhood retail standalone restaurants and emerging IT-workforce housing; with quick connectivity via the Nerkundram-Maduravoyal bypass and the inner CMBT-Koyambedu loop.
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Deadlines in this neighbourhood — In Nerkundram, Nerkundram's mix of neighbourhood retail standalone restaurants and emerging IT-workforce housing.
Deadline pressure points we see in Nerkundram: For Nerkundram engagements specifically — for Nerkundram businesses balancing tight margins with growing compliance footprints.
Notice specifying the sum payable in consequence of any order under the Act — tax, interest, penalty, fine; the operative document for recovery; payable within thirty days under Section 220(1)
Electronic form for filing first appeal under Section 246A against assessment, reassessment, rectification or penalty orders; carries grounds of appeal, statement of facts, and proof of fee payment
Memorandum of appeal to ITAT under Section 253 against orders of Commissioner (Appeals), Commissioner under Section 263 or 264, or penalty orders by Principal Commissioner; filed in triplicate with certified order copy
Application seeking immunity from imposition of penalty under Section 270A and prosecution under Section 276C and Section 276CC, conditional on payment of tax and interest as per order and non-filing of appeal
Updated return enabling any person to disclose income previously omitted; accompanied by proof of payment of additional tax under Section 140B — twenty-five per cent or fifty per cent of tax and interest depending on year of filing
Challan for remitting tax demand consequent to Section 156 notice, self-assessment tax under Section 140A, advance tax instalments, or regular assessment dues; carries assessment year, demand identification number where applicable
Written application before Assessing Officer seeking treatment as not being in default during pendency of Section 246A appeal; per CBDT OM, twenty per cent pre-deposit ordinarily required to qualify
System-generated intimation processed by CPC Bengaluru that communicates either acceptance of the return as filed, refund determined, or proposed adjustments under clauses (i) to (vi) of Section 143(1)(a) requiring response within thirty days
Every claim on this page can be traced back to a section or rule below.
Sub-section (1) of Section 142 of the Income-tax Act 1961 empowers the Assessing Officer to call for a return where none has been furnished, to require production of accounts and documents, and to call for any information on points or matters considered necessary for assessment. It is to be noted that the proviso to clause (ii) bars the officer from calling for accounts relating to a period more than three years prior to the previous year without prior approval of the Joint Commissioner. Non-compliance attracts penalty under Section 271(1)(b) of ten thousand rupees per default and prosecution under Section 276D.
View sourceSub-section (1) of Section 143 prescribes the summary processing of a return furnished under Section 139 or in response to a notice under Section 142(1). The system computes the total income or loss after making adjustments enumerated in clauses (i) to (vi) — arithmetical errors, incorrect claims apparent from the return information, disallowance of loss claimed where the return is belated, disallowance of expenditure indicated in the audit report but not taken into account, disallowance of deduction claimed under Section 10AA or any provision of Chapter VI-A heading 'C' where the return is furnished beyond the due date, and addition of income appearing in Form 26AS or Form 16 not included in the return. The proviso requires an intimation of any proposed adjustment to be communicated and a response window of thirty days afforded before the adjustment is given effect.
View sourceSub-section (2) of Section 143 enables the Assessing Officer or the prescribed income-tax authority, where a return has been furnished under Section 139 or in response to a notice under Section 142(1), to serve on the assessee a notice requiring him to attend the office or produce evidence in support of the return. The proviso prescribes an outer limit of three months from the end of the financial year in which the return is furnished, beyond which no Section 143(2) notice may be issued. Selection for scrutiny follows the Central Action Plan and the Computer Assisted Scrutiny Selection criteria notified by the Central Board of Direct Taxes for the relevant assessment year.
View sourceSection 148 as substituted prescribes that before making the assessment or reassessment under Section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish a return of income within the period specified in the notice, not being less than three months. The proviso requires that no notice under this section shall be issued unless there is information with the officer which suggests that income chargeable to tax has escaped assessment, and the officer has obtained prior approval of the specified authority. The order under Section 148A(d) must precede issue of the Section 148 notice.
View sourceSection 148A, inserted by the Finance Act 2021 and modified by the Finance Act 2022, prescribes a four-stage pre-notice inquiry — clause (a) the officer may conduct any inquiry with prior approval; clause (b) the officer shall provide an opportunity of being heard by serving a show-cause notice of not less than seven days and not more than thirty days; clause (c) the officer shall consider the reply furnished by the assessee; clause (d) the officer shall pass an order with the approval of the specified authority deciding whether or not it is a fit case to issue a Section 148 notice. It is to be noted that clause (d) order is the document on which the validity of the subsequent Section 148 notice rises or falls.
View sourceSection 154 enables an income-tax authority to amend any order passed by it, or any intimation or deemed intimation under Section 143(1), or any intimation under Section 200A(1) or Section 206CB(1), with a view to rectifying any mistake apparent from the record. Sub-section (1A) extends the power to amendments consequent to an appellate order. Sub-section (7) imposes a four-year limitation reckoned from the end of the financial year in which the order sought to be amended was passed. Sub-section (8) requires a six-month disposal timeline where the assessee himself moves an application. It is to be noted that the mistake must be apparent on the face of the record and not require a long-drawn process of reasoning or investigation.
View sourceNerkundram (PIN 600107) falls under the Poonamallee Division of the Chennai West, the jurisdiction that handles statutory matters for businesses at this PIN. Nerkundram is a residential locality along the Mount Poonamallee Road, with growing retail and small industries. FilingPro maintains an office here, serving the surrounding Mount Poonamallee Road belt for GST and tax compliance. Approvals, acknowledgements and queries for Nerkundram businesses tie back to the Poonamallee Division, so our IT Notice Reply cadence accounts for how that office works. Businesses registered in Nerkundram share the Chennai West jurisdiction, and their statutory matters route through the same Poonamallee Division each time.
Most commerce in Nerkundram — invoices, expenses, purchases and statutory records — eventually surfaces in the IT Notice Reply working file we maintain for clients here. The businesses clustered around Mount Poonamallee Road in Nerkundram drive the bulk of the IT Notice Reply workload we see each cycle. Freight and foot traffic from the Nerkundram Bus Stop hub pull steady daily commerce through Nerkundram, so there is rarely a quiet filing month in this residential with growing retail pocket. Commercial activity in Nerkundram runs medium, so IT Notice Reply volumes scale through peak months and we staff the Nerkundram desk accordingly.
The business mix in Nerkundram centres on logistics, and that sector carries its own IT Notice Reply quirks we plan for in advance. Sector concentration matters: when Nerkundram leans toward logistics, the IT Notice Reply risks cluster around the same few line items each cycle. For a logistics business in Nerkundram, the IT Notice Reply scope is rarely generic; we tailor the checklist to how that sector actually transacts. We have closed enough IT Notice Reply files for logistics firms near Nerkundram to know where the department usually probes.
Document intake for Nerkundram clients runs over WhatsApp, so there is no office visit and no paper shuffle for a IT Notice Reply engagement. Our Nerkundram IT Notice Reply process is built to be predictable, documented, and on time, cycle after cycle. A Nerkundram client sees the same IT Notice Reply cadence each cycle: intake, reconciliation, review, filing, acknowledgement. The qualified-review step on every Nerkundram IT Notice Reply file is where errors get caught before they reach the portal.
From the same Nerkundram team we also serve Koyembedu and other nearby localities without re-onboarding clients. Businesses straddling Nerkundram and Koyembedu get a single IT Notice Reply point of contact rather than two. Serving Nerkundram and Koyembedu from one team keeps IT Notice Reply turnaround identical across the cluster. IT Notice Reply clients in Koyembedu are handled by the same practitioners who run our Nerkundram desk.
Common patterns in the Poonamallee Division give Nerkundram businesses an early-warning map we use to pre-empt IT Notice Reply issues. The longer we serve Nerkundram, the more precisely we predict where a IT Notice Reply file needs attention. Because we work repeatedly across Nerkundram, we can benchmark a new client's IT Notice Reply position against the locality norm. Over several cycles in Nerkundram, the recurring IT Notice Reply issues cluster around a predictable short list we screen for early.
A startup setting up near Mount Poonamallee Road in Nerkundram gets a IT Notice Reply foundation built for the Poonamallee Division from day one. When a Vanagram business expands into Nerkundram, we extend its IT Notice Reply setup to PIN 600107 without disruption. Shifting principal place of business to Nerkundram means updating jurisdiction to the Chennai West, and we manage the paperwork end-to-end. Incorporating in Nerkundram comes with jurisdiction, registration and IT Notice Reply steps that we sequence so nothing stalls the launch.
Under-reporting (sub-section 2) attracts fifty per cent of tax payable; misreporting (sub-section 9) — covering misrepresentation, false evidence, suppression and similar limbs — attracts two hundred per cent. The misreporting characterisation must be specifically established by the Assessing Officer.
Yes. Section 270AA grants immunity from Section 270A penalty and Section 276C prosecution where the assessee pays the tax with interest in full and undertakes not to appeal the addition. Form 68 must be filed within one month of the assessment order.
Section 156 is the demand notice that follows any assessment, reassessment, penalty or interest order. The sum specified becomes payable within thirty days of service. Interest under Section 220(2) at one per cent per month begins from the expiry of that window.
By filing a Section 220(6) stay application before the Assessing Officer or Pr.CIT, typically supported by an appeal-pendency proof and a twenty per cent pre-deposit under CBDT Office Memorandum dated 29-Feb-2016. Madras HC writ jurisdiction is available where stay is denied unreasonably.
Section 246A provides a first appeal to the CIT(A) National Faceless Appeal Centre, to be filed in Form 35 within thirty days of service of the order. From the CIT(A) order, a second appeal lies to ITAT Chennai under Section 253 within sixty days.
Section 154 allows correction of a mistake apparent from the record within four years from the end of the financial year in which the order was passed. Scope is limited to errors evident on the face of the record — debatable issues fall outside.
What Nerkundram clients want to know before signing: For Nerkundram engagements specifically — within Nerkundram's compact commercial belt along Nerkundram Pathai.
Reading this guide locally — In Nerkundram, across Nerkundram's mid-density residential and small-trade neighbourhoods.
An income tax notice is a formal communication issued by the income tax authorities under the Income-tax Act 1961 conveying an action, requirement, or finding affecting the recipient's tax position. The Act provides for several distinct categories of notice — intimation under Section 143(1) after return processing, inquiry under Section 142(1) seeking information, scrutiny under Section 143(2) opening an assessment, reassessment under Section 148 read with the post-April-2021 Section 148A framework, rectification under Section 154, adjustment under Section 245, demand under Section 156, and recovery under Section 220 and Section 222. The Central Board of Direct Taxes prescribes the form, content, and procedural requirements for each notice through Rules under Section 295 and contemporaneous Circulars. The Faceless Assessment Scheme under Section 144B routes most communications through the National Faceless Assessment Centre, with notices served electronically through the e-filing portal and the registered email under Rule 127. Each notice carries distinct compliance windows, substantive content requirements, and consequence patterns, making accurate identification of the section under which the notice has been issued the first analytical step in any reply strategy.
The Computer-Assisted Scrutiny Selection module operated by the Directorate of Income Tax (Systems) selects returns for scrutiny under Section 143(2) using statistical risk parameters drawing on the Annual Information Statement, Form 26AS aggregates, Goods and Services Tax Network data, depository feeds, and registrar-of-companies disclosures. Common triggers include mismatch between GSTR-3B outward supplies and ITR turnover, high-value bank deposits relative to declared income, foreign remittances under Liberalised Remittance Scheme exceeding declared sources, large refund claims, and cross-tax-base inconsistencies. The Annual Information Statement framework introduced by CBDT Circular 8/2021 consolidates third-party reports into a single feed that the assessee can review pre-filing, while the corresponding Taxpayer Information Summary provides an aggregated overview. Where pre-filing review identifies AIS errors, the assessee can submit feedback through the e-filing portal to mark entries as duplicate, incorrect, or relating to another person, with the corrected AIS forming the basis for subsequent scrutiny selection.
Section 282 read with Rule 127 governs the mode and place of service of any notice under the Act. Electronic service through the e-filing portal, the registered email, and (where applicable) the mobile number registered with the department is the primary mode under the Faceless framework, with physical service preserved as a backup. The Pradeep Goyal Supreme Court ruling on the Document Identification Number mandate, codified through CBDT Circular 19/2019, requires every notice and order to carry a DIN that can be verified on the e-filing portal — a notice without a verifiable DIN is treated as invalid except in narrow exceptional circumstances. The Anshul Jain Delhi HC ruling and the Tata Communications Bombay HC ruling have applied the DIN requirement strictly, with the assessee entitled to seek verification before responding substantively. Service through the e-Proceedings module triggers the compliance window from the date of dispatch, not the date of access by the assessee, making prompt portal review critical.
The GKN Driveshafts Supreme Court ruling, although decided in the Section 148 reassessment context, has been extended by High Courts to the broader scrutiny framework — the assessee is entitled to seek the reasons recorded for the adverse position before responding substantively, and the Assessing Officer is required to dispose of the assessee's objections through a speaking order before proceeding. In Section 143(2) scrutiny, this translates to a structured response strategy — first, an information request seeking the basis for the proposed adjustment; second, a substantive response with documentary substantiation addressing each proposed adjustment line; third, where applicable, a personal-hearing request through video conferencing; fourth, post-order, the Section 246A appeal route to the Commissioner of Income Tax (Appeals) within thirty days. The Kranti Associates principle on reasoned decision-making reinforces the speaking-order requirement.
Section 143(2) authorises the Assessing Officer to serve a notice on the assessee selected for scrutiny assessment, requiring the assessee to attend or produce evidence on which the assessee relies in support of the return. The selection is through Computer-Assisted Scrutiny Selection or through manual selection under Section 119 instructions, with the scope of scrutiny limited to either the issues notified in the notice (limited scrutiny) or to all issues (complete scrutiny). The CBDT Instruction 5/2017 and subsequent Circulars prescribe the parameters and percentages for scrutiny selection across CASS cycles, with limited scrutiny being the predominant mode for routine selection. The notice must be served within three months from the end of the financial year in which the return was furnished under the post-2021 amendment to Section 143(2), with the earlier six-month window curtailed by the Finance Act 2021. Non-service within the statutory window is fatal to the scrutiny assessment as held in ACIT v Hotel Blue Moon (SC, 2010).
The Faceless Assessment Scheme codified in Section 144B routes scrutiny assessments through the National Faceless Assessment Centre, with the assessment unit, verification unit, technical unit, and review unit operating in distinct hierarchical and geographical separations from the assessee. All communication is electronic through the e-Proceedings portal, with the assessee entitled to seek personal hearing through video conferencing under sub-section (7) of Section 144B in defined circumstances. The 2022 amendment introduced the dynamic-jurisdiction principle, with the case randomly allocated across units to eliminate territorial bias. The Section 144B(9) provision on non-compliance with the procedure makes the resulting order liable to be set aside, as applied in several High Court rulings including the Mantra Industries Bombay HC ruling and the Asian Paints Bombay HC ruling. The faceless framework substantially alters the procedural dynamics of scrutiny while preserving the substantive Section 143(3) assessment power.
The GKN Driveshafts (India) v ITO Supreme Court ruling (2003) established a procedural architecture for responding to Section 148 reassessment notices that retains direct relevance even under the post-2021 framework. The architecture has three steps — first, the assessee files the return in response to the Section 148 notice within the time stipulated; second, the assessee requests a copy of the reasons recorded by the Assessing Officer for the reopening; third, the assessee files objections to the reasons in writing; fourth, the Assessing Officer is required to dispose of the objections through a speaking order before proceeding with the reassessment. Failure of the Assessing Officer to follow the architecture is fatal to the reassessment as held in subsequent rulings. The architecture survives in the post-2021 framework through Section 148A(b) and (d), with the show-cause and the order on the show-cause performing equivalent procedural functions.
Reassessment notices that suffer from jurisdictional defects — issuance without reasons recorded, mere change of opinion, expiry of limitation, sanction not obtained from the prescribed authority under Section 151 — are challengeable through Article 226 writ before the Madras High Court for assessees with Tamil Nadu jurisdiction. The Calcutta Discount Co Supreme Court ruling, the Madhya Pradesh Industries Supreme Court ruling, and several Madras High Court rulings have applied the writ remedy to set aside reassessment notices at the threshold without requiring the assessee to first exhaust the appellate hierarchy. The writ route is appropriate where the defect is patent and the alternative remedy is inadequate, particularly given the prolonged stay risk during the appellate process under Section 220(6). The strategic choice between the appellate route and the writ route depends on the nature of the defect and the documentary state of play.
Prior to the Finance Act 2021 amendments effective from 1 April 2021, the reassessment framework operated under Section 147 read with Section 148, with the Assessing Officer empowered to reopen an assessment where there was reason to believe that income chargeable to tax had escaped assessment. The reason-to-believe threshold was strictly applied through the Supreme Court jurisprudence including ITO v Lakhmani Mewal Das, CIT v Kelvinator of India, and DCIT v Zuari Estate Development, with mere change of opinion held insufficient. The Section 148 notice could be issued within four years from the end of the relevant assessment year for routine reassessment, extended to six years where the escaped income exceeded one lakh rupees, and to sixteen years for assets located outside India under Section 149(1)(c). The first proviso to Section 147 required the Assessing Officer to record reasons before issuing the notice, with the assessee entitled to seek those reasons under the GKN Driveshafts framework.
The post-2021 framework requires the Assessing Officer to have information suggesting income escaping assessment before invoking the Section 148A procedure. Explanation 1 to Section 148 lists the categories of information including risk-management strategy notified by the Board, audit objections, information received under Section 90 or Section 90A, communication from any law-enforcement agency, and information received under a scheme notified under Section 135A. The Section 135A faceless inquiry scheme provides for an Inquiry and Verification Centre to collect information that the Assessing Officer can rely on. The framework moves from the subjective reason-to-believe standard of the pre-2021 regime to an objective information-based standard, with the assessee's response strategy focused on rebutting the underlying information rather than challenging subjective formation of belief.
The Section 148A(b) response is the critical procedural opportunity for the assessee to avoid the subsequent Section 148 reassessment. The response is drafted addressing the information cited in the show-cause notice and demonstrating either that the information does not suggest income escaping assessment or that the assessee has a documentary answer to the underlying transaction. The covering letter identifies the notice, the assessment year, and the response deadline. The substantive content engages with each piece of information cited, providing documentary substantiation. Where the information is patently incorrect, this is articulated transparently with supporting evidence (FIRC for foreign remittances, bank statement classification for deposits, GST documentation for cross-tax-base entries). The response is uploaded through the e-Proceedings portal with the acknowledgement number retained. The substantive engagement at the Section 148A(b) stage substantially improves the prospects of a favourable Section 148A(d) order.
Section 148A(d) requires the Assessing Officer to pass an order, with the approval of the specified authority under Section 151, deciding whether or not it is a fit case for issue of a Section 148 notice. The order must be a speaking order engaging with each material submission made by the assessee in the Section 148A(b) response, with the Kranti Associates Supreme Court ruling on reasoned decision-making applying directly. Where the Section 148A(d) order is adverse but the assessee considers that the order suffers from jurisdictional defects — non-engagement with material submissions, sanction not obtained from the appropriate authority under Section 151, limitation expired under Section 149 — the writ remedy under Article 226 before the Madras High Court is available. The writ route at the Section 148A(d) stage is increasingly common since the underlying defects can be examined without the prejudice of subsequent reassessment proceedings.
What Nerkundram clients usually ask next: For Nerkundram engagements specifically — for Nerkundram businesses balancing tight margins with growing compliance footprints.
Section 244A grants the assessee simple interest at half per cent per month on a refund payable, computed from 1st April of the assessment year or from the date of payment of tax, whichever is later, up to the date of grant of the refund. Interest on refunds arising from Section 154 rectification or appellate orders runs from the date of the original payment, not from the date of the rectifying order.
Intimation under Section 143(1) is the system-generated communication processed at the Centralised Processing Centre Bengaluru that either accepts the return as filed, determines a refund, or proposes adjustments listed in clauses (i) to (vi) of the sub-section. A thirty-day response window applies before any proposed adjustment is given effect.
Scrutiny notice under Section 143(2) is the notice issued by the Assessing Officer requiring the assessee to attend or produce evidence in support of the return. The proviso bars issue beyond three months from end of financial year of return filing. Selection follows the Central Action Plan and CASS criteria.
Inquiry notice under Section 142(1) is the notice calling for a return where none has been filed, or for production of accounts and documents, or for any information on points considered necessary for assessment. Non-compliance attracts Section 271(1)(b) penalty of ten thousand rupees per default.
Section 148A pre-notice inquiry is the four-stage process inserted in 2021 — clause (a) preliminary inquiry, clause (b) show-cause notice, clause (c) consideration of reply, clause (d) speaking order on fitness for issue of Section 148 notice. The clause (d) order is the foundational document on which subsequent reassessment validity rests.
Reassessment notice under Section 148 is the notice requiring the assessee to furnish a return of income for an assessment year where income has escaped assessment. The notice follows the Section 148A(d) order. Limitation under Section 149 — three years ordinary, ten years where escapement of fifty lakh rupees or more is alleged.
Rectification under Section 154 is the amendment of an order or intimation to correct a mistake apparent from the record. The mistake must be obvious on the face of the record, not requiring long-drawn reasoning. Four-year limitation from end of financial year of original order; six-month disposal where moved by the assessee.
Set-off under Section 245 is the adjustment of refund determined as due against outstanding tax demand under the Act. The proviso mandates prior intimation; the Delhi High Court ruling in Court On Its Own Motion v UoI prescribes a speaking-order process with thirty-day window before adjustment.
Notice of demand under Section 156 is the notice specifying the sum payable consequent to an order — tax, interest, penalty or fine. It is the operative document for recovery and triggers the Section 220(1) thirty-day payment window beyond which Section 220(2) interest accrues.
Income escaping assessment is the term used in Section 147 for income chargeable to tax that has not been brought to assessment in the original proceedings — through omission, non-disclosure, mis-classification, or fresh information coming to the officer's notice subsequent to the original assessment.
Specified authority for reassessment approval is the senior officer whose prior approval is mandated under Sections 148 and 148A — Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner depending on the time elapsed from end of relevant assessment year. The approval is a jurisdictional condition.
Section 147 reassessment is the assessment or reassessment of income that has escaped assessment, undertaken after compliance with Sections 148A and 148. The Explanation extends the power to any other escapement coming to notice during the proceedings. Limitation for completion under Section 153(2).
Numerical examples showing tax + interest + penalty across common default scenarios.
How Nerkundram businesses typically avoid these: For Nerkundram engagements specifically — Nerkundram's mix of neighbourhood retail standalone restaurants and emerging IT-workforce housing; for Nerkundram businesses balancing tight margins with growing compliance footprints.
How the local trade mix shapes this — In Nerkundram, the cluster of small traders coaching centres and family-run retail outlets that defines Nerkundram's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Nerkundram engagements look the way they do: For Nerkundram engagements specifically — the cluster of small traders coaching centres and family-run retail outlets that defines Nerkundram's commercial fabric; for Nerkundram businesses balancing tight margins with growing compliance footprints.
“Notice for AY 2016-17 issued in Aug-2023 invoking the 10-year limit. We demonstrated escaped income did not cross ₹50 lakh threshold and that sanction under Section 151 was from the wrong authority. Section 148A(d) order set aside on writ; reassessment dropped.”
“CASS-flagged scrutiny under Section 143(2) on bogus LTCG. Filed share register, demat statements, STT-paid contract notes and AO's own remand findings. Faceless Assessment Unit accepted explanation; addition of ₹38 lakh deleted in Section 143(3) order.”
“AO levied 200% misreporting penalty on disallowance of expenses. Argued the disallowance was on a debatable issue — possible-view doctrine — not misreporting. Faceless Penalty Centre accepted plea; penalty restricted to 50% under-reporting. Saved ₹4.6 lakh.”
“CPC adjusted ₹2.1 lakh refund of AY 2024-25 against an old AY 2018-19 demand that was already stayed by CIT(A). Filed disagreement on outstanding demand portal with stay order; refund released within 6 weeks.”
“CPC proposed adjustment disallowing HRA citing AIS mismatch. Filed reply within 30 days with rent receipts, landlord PAN, bank rent payment trail and revised computation. Adjustment dropped; refund of ₹78,000 issued.”
“Section 143(3) addition of ₹62 lakh on unexplained cash deposits during demonetisation. Filed Form 35 with Rule 46A petition; produced sales register, cash book and pre-demonetisation cash trends. CIT(A) deleted addition; Section 220(6) stay of demand obtained pending appeal.”
Common questions from Nerkundram clients. Call 9566-068-468 for specific queries.
Our IT Notice Reply clients in Nerkundram are spread right across the locality — along Sri Devi Kuppam Main Road, C.D.N Nagar 1st Street, Dayasadan Salai, Gandhi Road and Gandhi nagar main Road, and through the Indira Gandhi Road, Kamarajar Salai, Link Road and Mettukuppam Link Road business stretches — so wherever your premises sit, expert help is close by.
Professional IT Notice Reply in Nerkundram, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.