Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Perungudi it corridor residential businesses · IT Notice Reply specialists

IT Notice Reply · Perungudi it corridor residential Pocket

IT Notice Reply for it services units around Tidel Park (nearby), Perungudi — on fixed, transparent fees

Perungudi it services and e-commerce units around Perungudi IT Park by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.

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Quick Answer

What is a Section 143(1) intimation and when is it issued in Perungudi, Chennai?

Section 143(1) is the centralised processing intimation issued by CPC Bengaluru after a return is filed. It computes total income, tax, interest and refund/demand based on the return as filed and prima facie adjustments under Section 143(1)(a) — arithmetical errors, incorrect claim apparent from the return, disallowance of loss/deduction claimed beyond statutory time, mismatch with Form 26AS/AIS or audit report. The intimation must be served within 9 months from the end of the financial year in which the return was furnished.

Transparent Pricing

IT Notice Reply in Perungudi — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Single notice
Standard
Written reply + documentation
₹5,000/per notice

  • Notice Analysis 143(1) 148 131 etc.
  • AIS / 26AS Reconciliation
  • Written Reply with Supporting Documents
  • CPC Intimation Response 143(1)
  • Scrutiny Notice Reply 143(2)
  • Reassessment Notice 148 / 148A
  • Personal Hearing Attendance
  • Penalty Notice Reply Section 271
  • Demand Stay Application
  • Appeal to CIT(A) Form 35
  • Survey / Search Assistance Sec 133A
Most Popular ⭐
Professional
Reply + Followup + demand review
₹10,000/per notice

  • Notice Analysis 143(1) 148 131 etc.
  • AIS / 26AS Reconciliation
  • Written Reply with Supporting Documents
  • CPC Intimation Response 143(1)
  • Scrutiny Notice Reply 143(2)
  • Reassessment Notice 148 / 148A
  • Personal Hearing Attendance
  • Penalty Notice Reply Section 271
  • Demand Stay Application
  • Appeal to CIT(A) Form 35
  • Survey / Search Assistance Sec 133A
Assessment orders
Litigation
Full litigation support
₹15,000/per notice

  • Notice Analysis 143(1) 148 131 etc.
  • AIS / 26AS Reconciliation
  • Written Reply with Supporting Documents
  • CPC Intimation Response 143(1)
  • Scrutiny Notice Reply 143(2)
  • Reassessment Notice 148 / 148A
  • Personal Hearing Attendance
  • Penalty Notice Reply Section 271
  • Demand Stay Application
  • Appeal to CIT(A) Form 35
  • Survey / Search Assistance Sec 133A

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Perungudi Clients Choose FilingPro

Expert IT Notice Reply in Perungudi — qualified professionals, 15+ years experience, zero-penalty track record.

30-day clock is mapped on intake

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.

Reconciliation is the document, not the narrative

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.

Section 148 limitation argued before merits

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.

Honest call on settlement when the maths supports it

Form 68 immunity under Section 270AA on an accepted under-reporting addition, or Vivad se Vishwas 2024 settlement on an old contested appeal, is recommended in writing with the cost-benefit laid out — disputed tax, interest and penalty waiver, professional cost of further litigation. The client decides on numbers, not on instinct.

30-Day Reply Window Always Met

Every Section 143(1)(a) intimation received by Perungudi clients is logged on day one with a calendar countdown to the 30-day deadline. The reply is filed at least 5 days before expiry — escalation to a finalised adjustment with consequential demand has never occurred for our clients.

Form 26AS / AIS / TIS Reconciliation

Every TDS / AIS mismatch defence is supported by line-by-line reconciliation of Form 26AS, AIS, TIS and the filed return — bank interest, dividend, mutual fund redemption, salary TDS, SFT cash deposits — each item explained or contested with documentary evidence.

Key Benefits

What Perungudi Clients Get

Every IT Notice Reply engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

Reconciliation Schedule Annexed
A schedule comparing the return as filed, the entries appearing in the Annual Information Statement, the Tax Information Summary and Form 26AS is annexed. Each variance is either explained, contested through the feedback module, or surrendered with consequential payment.
Computation Sheet Reconstructed
A head-wise total income computation under the five heads enumerated in Section 14 is reconstructed from primary evidence — salary statement, rent receipt, business book extracts, capital-gain schedule, and the residual head — to ensure internal consistency before filing.
Reopening Tested Against Section 149
Where reassessment is at stake, the limitation regime under Section 149 is examined — three years for the normal case, ten years for the extended case where the alleged escapement, taking the shape of asset, expenditure or book entry, crosses the fifty-lakh threshold.
Sanction Validity Examined
The sanction of the specified authority under Section 151 is examined for compliance with rank and timing. A reopening proceeding founded on a defective sanction is a textbook ground of invalidity, available both in reply and in any subsequent writ remedy.
Penalty Exposure Mapped
Exposure under Section 270A is mapped at the reply stage itself — the under-reporting limb at fifty per cent and the misreporting limb at two hundred per cent of tax — with arguments structured to keep the matter, where defensible, within the lower limb.
Immunity Pathway Considered
The pathway under Section 270AA, by which immunity from penalty and prosecution may be sought through Form 68 within one month from the end of the month of receipt of the order, is evaluated and recommended where the conditions are objectively satisfied.
Comparison

Section 148 Old Regime (pre 01-Apr-2021) vs Section 148A New Regime (post 01-Apr-2021)

Why this matters here — In Perungudi, the business activity radiating outward from Perungudi IT Park and nearby commercial pockets; with quick access via Perungudi Bus Stop and feeder routes connecting Perungudi to the rest of Chennai.

AspectSection 148 Old Regime (pre 01-Apr-2021)Section 148A New Regime (post 01-Apr-2021)
Outer limitation windowFour years where return was processed and full disclosure was made, six years where escaped income was ₹1 lakh or more, sixteen years for foreign assets — governed by unamended Section 149Three years from the end of the relevant assessment year in normal cases, extendable to ten years where alleged escaped income represented by an asset is ₹50 lakh or more — substituted Section 149(1)(a) and (b)
Sanctioning authorityJoint Commissioner sanction for reopening within four years; Principal Commissioner or Chief Commissioner sanction for reopening beyond four years under unamended Section 151Principal Commissioner or Principal Director for reopening within three years; Principal Chief Commissioner or Director General where reopening is beyond three years — substituted Section 151
Treatment of survey-found materialSurvey material under Section 133A formed the basis of fresh assessment after recording reasons; legality often litigated on the question of whether mere survey statements supported 'reason to believe'Survey or search results expressly included as 'information' under Explanation 1 to Section 148; the deeming of escapement under Explanation 2 makes the issuance machinery cleaner but the assessee retains the Section 148A reply opportunity
Notice format and validity testNotice valid if recorded reasons existed on file and sanction was obtained; service had to be effected within limitation; subjective satisfaction was open to challenge but not the form of the noticeNotice valid only if preceded by a Section 148A(d) order; the order itself must consider the assessee's reply and record the basis for deeming the case fit for reopening — non-speaking orders are vulnerable on Kranti Associates principles
Bridging period treatmentOld regime ceased to operate on the substitution date; notices issued between 01-Apr-2021 and 30-Jun-2021 under the old regime were procedurally defective from inceptionSupreme Court in Union of India v Ashish Agarwal (Civil Appeal 3005/2022) deemed those transitional notices to be Section 148A(b) show-cause notices, salvaging the proceedings by giving thirty days for material and reply
Limitation overlay with TOLALimitation under unamended Section 149 was extended by the Taxation and Other Laws Relaxation Act 2020 for notices falling between 20-Mar-2020 and 31-Mar-2021, with successive CBDT notificationsSupreme Court in Union of India v Rajeev Bansal (Civil Appeal 8629/2024) clarified that TOLA extensions tail into the new regime for assessment years 2013-14 to 2017-18 and laid down a stage-by-stage limitation chart
Assessee's reply windowStandard thirty-day return-filing window under the notice after the reassessment proceeding had been initiated; merit objections were filed during the reassessment itselfSeven to thirty-day show-cause reply window before the Section 148 notice is even issued; the assessee has an early opportunity to deflect the reopening at the threshold itself
Available remedies post issuanceArticle 226 writ before the jurisdictional High Court attacking the reasons and sanction; pursue reassessment to assessment order followed by Section 246A appeal to CIT(A) and then ITAT under Section 253Article 226 writ challenge to the Section 148A(d) order itself before any Section 148 notice is issued; alternatively, allow Section 148 to issue and proceed to assessment-stage remedies including CIT(A) and ITAT
Penalty exposure on reopened additionsConcealment penalty under the then-Section 271(1)(c) at 100 to 300 per cent of tax sought to be evaded, with Explanation deeming provisions and the burden-of-proof issues addressed in K.P. Madhusudhanan v CITUnder-reporting penalty under Section 270A at fifty per cent of tax payable on under-reported income, escalating to two hundred per cent where misreporting is established; immunity available under Section 270AA on prescribed conditions
Governing statutory architectureReassessment driven by 'reason to believe' under unamended Section 147, with Section 148 notice issued after recording reasons and obtaining sanction under the pre-substitution Section 151Reassessment can be triggered only after a mandatory enquiry-with-show-cause under the substituted Section 148A, culminating in a speaking order under clause (d) before any Section 148 notice may be issued
Threshold standard for reopening'Reason to believe' that income chargeable to tax has escaped assessment — a subjective satisfaction test interpreted by GKN Driveshafts and a long line of High Court precedent'Information suggesting that income chargeable to tax has escaped assessment' as defined in Explanation 1 to Section 148, narrowing the scope to risk-management strategy flags, audit objections and prescribed survey/search material
Procedural pre-notice stepsNo statutory show-cause stage before issue of notice; assessee's procedural rights were judge-made — request reasons, file objections, await speaking order per GKN DriveshaftsFour sub-stages baked into the statute — clause (a) preliminary enquiry, clause (b) show-cause not less than seven days, clause (c) consider reply, clause (d) speaking order on whether reopening is fit
Documents Required

Documents for IT Notice Reply

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Notice copy with DIN — 143(1) / 143(2) / 142(1) / 148 / 148A / 245 / 154 (DIN mandatory under CBDT Circular 19/2019 dated 14-Aug-2019)
Filed ITR (ITR-V acknowledgement) and computation of total income for the AY
Form 26AS download for the relevant AY from TRACES / e-filing portal
AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) PDF
Detailed computation working — head-wise income, deductions, exemptions, tax payable, TDS/TCS/Advance Tax
Supporting evidence — bank statements, capital gains workings, deduction proofs, audit report (Form 3CD/3CB), loan confirmations, investment proofs
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — In Perungudi, the cluster of it services, e-commerce, residential businesses that defines Perungudi's commercial fabric.

Trigger eventDaysFormConsequence
Intimation under Section 143(1) proposing adjustment served on the registered email or Income Tax e-portal30 daysOnline response on e-portal — agree or disagree with each proposed adjustmentProposed adjustment is given effect; revised intimation becomes appealable under Section 246A within thirty days; Section 220(1) demand timeline commences
Section 142(1) inquiry notice asking for return or production of accounts or information15 daysOnline compliance on e-portal with the return / accounts / information soughtSection 271(1)(b) penalty of ten thousand rupees per default; best-judgment assessment under Section 144 follows; Section 276D prosecution exposure for repeated default
Section 148A(b) show-cause notice asking why reassessment notice under Section 148 should not be issued30 daysWritten reply through e-portal addressing each information item cited in the noticeSection 148A(d) order passed without reply; subsequent Section 148 notice and reassessment under Section 147 proceed; objection on jurisdiction available only at writ stage
Section 245 prior intimation proposing adjustment of refund against outstanding demand30 daysOnline disagreement with reasons through e-portal — challenge to existence or correctness of the demandRefund adjusted without recourse; the underlying demand stands undisturbed; the only remaining remedy is Section 154 against the demand order or appeal under Section 246A
Section 156 notice of demand consequent to an order under Section 143(3), 144 or 14730 daysPayment through ITNS-280 challan citing the demand identification number, or stay petition under Section 220(6)Section 220(2) interest at one per cent per month begins; assessee becomes 'in default' under Section 220(4); recovery action under Section 222 read with the Second Schedule may commence
Reply to Section 143(1)(a) prima-facie intimation served by CPC30 dayse-Proceedings response with supporting documentsProposed adjustment becomes final automatically; demand is raised inclusive of interest under Section 234B and 234C; the easier portal-side correction route is closed and the only remaining remedy is a Section 154 rectification or Section 246A appeal within their own limitation windows
Reply to Section 148A(b) show-cause notice in reassessment pre-issuance procedure30 dayse-Proceedings reply with jurisdictional and merits submissionsSection 148A(d) order is passed ex parte; if the order is adverse a Section 148 notice follows immediately and the reassessment proceeding commences with a presumption against the assessee on every issue the show-cause raised but the assessee did not contest at 148A(b) stage
Response to Section 245 refund set-off intimation on portal30 daysOnline response in e-filing 'Response to Outstanding Demand'Set-off becomes final and the current-year refund is permanently adjusted against the alleged demand; reversal thereafter requires a separate Section 154 rectification of the underlying demand and a fresh refund claim, both of which carry their own multi-month processing timelines

Deadline pressure points we see in Perungudi: On the ground in Perungudi, for Perungudi IT-services firms managing export-LUT cycles alongside payroll and TDS.

Forms Library

Forms used in this engagement

ITR-UUpdated return under Section 139(8A)

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

Within twenty-four months from end of relevant assessment year e-filing portal — Centralised Processing Centre
Challan ITNS-280Challan for payment of income tax — self-assessment, advance tax, regular assessment

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

Within thirty days of Section 156 demand to avoid Section 220(2) interest Authorised banks / e-Pay Tax portal
Stay petition u/s 220(6)Application for stay of recovery pending appeal

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

Filed within Section 220(1) thirty-day demand window or immediately on filing of appeal Jurisdictional Assessing Officer; further stay before ITAT under Section 254(2A) where matter is before ITAT
Notice u/s 143(1)Intimation under Section 143(1) — Centralised Processing Centre

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

Issued within nine months from end of financial year of return filing — Section 143(1) proviso Centralised Processing Centre, Bengaluru
Notice u/s 143(2)Notice for scrutiny assessment

Notice issued by Assessing Officer or prescribed authority requiring the assessee to attend the office or produce evidence in support of the return; selection follows CASS criteria notified by CBDT for the assessment year

Within three months from end of financial year of return filing — Section 143(2) proviso Jurisdictional Assessing Officer / National Faceless Assessment Centre
Notice u/s 142(1)Inquiry notice before assessment

Notice calling for return where none has been furnished, production of accounts and documents, or any information on points considered necessary for assessment; non-compliance attracts Section 271(1)(b) penalty

Any time before completion of assessment; reply window typically fifteen days Assessing Officer / Faceless Assessment Unit
Notice u/s 148A(b)Show-cause notice for issue of Section 148 notice

Show-cause notice provided to assessee under Section 148A(b) along with the information suggesting escapement of income, seeking the assessee's reply before the officer passes the Section 148A(d) order

Not less than seven days and not more than thirty days from service for reply Jurisdictional Assessing Officer with approval of Specified Authority
Order u/s 148A(d)Order deciding fitness for Section 148 notice

Speaking order recording satisfaction that it is or is not a fit case to issue a Section 148 notice; precedes the Section 148 reassessment notice and is the document on which validity of subsequent proceedings rests

Within one month from end of month in which Section 148A(b) reply is received Jurisdictional Assessing Officer with approval of Specified Authority

IT Notice Reply in Perungudi, Chennai 600096

Perungudi (PIN 600096) falls under the Mylapore Division of the Chennai South, the jurisdiction that handles statutory matters for businesses at this PIN. Records we prepare for Perungudi carry the geo-zone 600xx tag and coordinates 12.9650, 80.2425, which map each submission back to this locality. Perungudi is a key OMR IT-corridor locality with major IT campuses, BPOs, IT exporters and supporting hospitality. GST filings here often involve SEZ supplies, IT export refunds (Rule 89/96), and inter-state B2B services. Every Perungudi engagement we open begins with the basics: PIN 600096, the Mylapore Division, and the coordinates 12.9650, 80.2425 that anchor the locality.

Most commerce in Perungudi — invoices, expenses, purchases and statutory records — eventually surfaces in the IT Notice Reply working file we maintain for clients here. Perungudi reads as a it corridor residential pocket with high commercial activity, anchored around OMR and fed by the Perungudi Bus Stop corridor. Vendors and customers tied to the Perungudi Bus Stop network show up across the invoice trail we reconcile for Perungudi IT Notice Reply clients. Working in Perungudi brings a logistical edge: proximity to OMR and the Perungudi Bus Stop corridor keeps physical document handling fast.

The business mix in Perungudi centres on hospitality, and that sector carries its own IT Notice Reply quirks we plan for in advance. For a hospitality business in Perungudi, the IT Notice Reply scope is rarely generic; we tailor the checklist to how that sector actually transacts. Sector concentration matters: when Perungudi leans toward hospitality, the IT Notice Reply risks cluster around the same few line items each cycle. We have closed enough IT Notice Reply files for hospitality firms near Perungudi to know where the department usually probes.

Every IT Notice Reply file we open for Perungudi is reconciled, reviewed by a qualified practitioner, and archived for seven years. Turnaround for Perungudi IT Notice Reply is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. We keep a repeatable IT Notice Reply checklist for Perungudi so nothing in the cycle is improvised or missed. From the first IT Notice Reply cycle, a Perungudi engagement is set up to be audit-ready rather than reconstructed under pressure later.

From the same Perungudi team we also serve Thoraipakkam and other nearby localities without re-onboarding clients. Proximity to Thoraipakkam means a Perungudi engagement can extend across the locality cluster with no change in cadence. Serving Perungudi and Thoraipakkam from one team keeps IT Notice Reply turnaround identical across the cluster. Group companies spread across Perungudi and Thoraipakkam consolidate their IT Notice Reply under one engagement with us.

Patterns we track for Perungudi include it services documentation gaps, timing mismatches, and the questions the Mylapore Division tends to raise. Because we work repeatedly across Perungudi, we can benchmark a new client's IT Notice Reply position against the locality norm. The longer we serve Perungudi, the more precisely we predict where a IT Notice Reply file needs attention. Recurring gaps in Perungudi it services records are the first thing our IT Notice Reply review closes out.

Incorporating in Perungudi comes with jurisdiction, registration and IT Notice Reply steps that we sequence so nothing stalls the launch. Relocating a registered office into Perungudi (PIN 600096) changes the assessing division, and we handle that IT Notice Reply transition cleanly. A startup setting up near Perungudi IT Park in Perungudi gets a IT Notice Reply foundation built for the Mylapore Division from day one. First-time IT Notice Reply for a Perungudi business is where getting the basics right saves years of cleanup later.

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Expert Guide

IT Notice Reply in Perungudi — Complete Guide

After Union of India v. Ashish Agarwal (2022) 444 ITR 1 (SC) and the rewrite of Sections 147 to 151 by the Finance Act 2021, the assessing officer no longer enjoys an unfettered hand in reopening. The pre-issuance procedure under 148A — enquiry, show-cause of seven to thirty days, considered order — is jurisdictional. Where the order under 148A(d) is non-speaking, where the information relied upon is not furnished, or where the sanction under Section 151 is from the wrong authority for the year in question, the resulting 148 notice is a nullity. I look for these flaws first; merits come later, if at all.

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Key Facts — IT Notice Reply in Perungudi
Section 143(1)(a) prima facie adjustment reply within the 30-day window — 26AS / AIS / TIS reconciled and contested item by item
Section 143(2) scrutiny notice replied through Section 144B Faceless Assessment portal with Section 142(1) questionnaire submissions
Section 148A(b) show-cause replied within 7-30 days; Section 148A(d) speaking order analysed for sanction under Section 151 and time-limit defence
Section 148 reassessment defence applying Finance Act 2021 regime, ₹50 lakh threshold and Ashish Agarwal / Rajeev Bansal Supreme Court rulings
Section 245 set-off intimation responded within 21 days — outstanding demand contested with assessment order, challan or appeal pendency proof
Section 154 rectification filed online for arithmetical error, missed TDS credit, AIS mismatch — within 4 years from end of FY of order
Section 270A under-reporting and misreporting penalty contested; Section 270AA immunity application filed in Form 68 where conditions met
Section 250 CIT(A) appeals in Form 35 routed through Faceless Appeal Centre; Rule 46A additional evidence petitions drafted with reasons
Section 220(6) stay of demand petitions with 20% deposit; high-pitched assessment exception per CBDT OM 31-Jul-2017 invoked where applicable
Vivad se Vishwas 2024 settlement evaluated for pending appeals — disputed tax computed, declaration in Form 1, Form 3 evidence of payment filed
People Also Ask — IT Notice Reply in Perungudi
How long do I have to reply to a Section 143(1)(a) notice?
30 days from the date of intimation. The reply is filed online under e-Proceedings on incometax.gov.in. Silence is treated as acceptance of the proposed adjustment.
Is personal hearing allowed in faceless assessment?
Yes. Section 144B(6)(viii) read with the Faceless Assessment Scheme guarantees personal hearing by video conference where the assessee requests it after a draft assessment order with show-cause is issued. Denial vitiates the order on natural-justice grounds.
What is the time limit for Section 148 notice under the new regime?
3 years from the end of the relevant assessment year in normal cases; extended to 10 years where the AO has books of account, documents or evidence revealing escaped income represented in the form of asset, expenditure or entry exceeding ₹50 lakh — Section 149 read with Section 148 as substituted by Finance Act 2021.
Can refund be adjusted against demand without my knowledge?
No. Section 245 mandates prior intimation of 21 days before any set-off. Adjustment without pre-intimation is liable to be set aside; respond through 'Pending Actions > Outstanding Demand' on e-filing portal.
What is the difference between Section 143(1) intimation and Section 143(3) assessment order?
Section 143(1) is centralised computer processing of the return by CPC with prima facie adjustments. Section 143(3) is scrutiny assessment after issue of Section 143(2) notice, examination of evidence under Section 144B and a speaking order.
What if no DIN is mentioned on the notice?
Per CBDT Circular 19/2019 dated 14-Aug-2019, communication issued by income tax authority without DIN is treated as invalid and non est. Authenticate DIN at incometax.gov.in under 'Authenticate Notice/Order' before responding.
What is the Section 264 revisionary remedy at the assessee's instance?

Section 264 allows the Pr.CIT to revise any order at the assessee's instance, provided the assessee has not invoked the regular appellate remedy. The application must be filed within one year of the order; condonation up to two years is at the Pr.CIT's discretion.

Can a Section 264 revision and a Section 246A appeal be pursued simultaneously?

No. Section 264(4) bars revision where the order is the subject matter of a pending appeal. The assessee must elect one route. Section 264 is generally preferred for narrow, undisputed issues where the AO had not exercised proper discretion.

What are the four sub-stages of a Section 148A proceeding?

Clause (a) preliminary enquiry with prior approval where required; clause (b) show-cause notice of not less than seven days; clause (c) consideration of the assessee's reply; clause (d) speaking order on whether the case is a fit one for issuance of Section 148.

What is a Section 245 set-off intimation and how should it be handled?

Section 245 allows the department to adjust a refund against an outstanding demand. The proviso mandates twenty-one days prior intimation. The assessee responds on the e-portal choosing 'demand is correct', 'partially incorrect' or 'disagree', with supporting documents.

How is interest under Section 244A on refunds computed?

Section 244A(1)(a) provides half per cent per month from 1-April of the assessment year to the date of grant of refund on TDS-related refunds. Clause (b) covers other refunds from the date of payment of tax. The interest is automatic, not contingent on assessee claim.

What is the time limit for service of a Section 143(2) scrutiny notice?

The proviso to Section 143(2) requires service within three months from the end of the financial year in which the return is furnished. A notice served beyond this window is invalid and the consequential assessment proceedings cannot survive a jurisdictional challenge.

What Perungudi clients want to know before signing: On the ground in Perungudi, on the Kandanchavadi-Sholinganallur corridor that passes through Perungudi.

Expert Guide

A complete walkthrough — Income Tax Notice Reply

Reading this guide locally — In Perungudi, around the Perungudi IT Park catchment of Perungudi.

What is an income tax notice and what triggers it

Service of notice and digital infrastructure

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.

Reading the notice — what to identify first

Any reply strategy begins with a structured reading of the notice itself. The first identification is the section under which the notice has been issued, since this determines the procedural framework and the compliance window. The second is the assessment year to which the notice relates, since the limitation provisions under Section 149, Section 153, and Section 154 are computed by reference to assessment year boundaries. The third is the Document Identification Number, which must be verified through the e-filing portal. The fourth is the response deadline stated on the face of the notice. The fifth is the specific information sought or adjustment proposed, which determines the substantive content of the reply. The sixth is the jurisdiction — faceless under Section 144B versus territorial under Section 124 — since this affects appellate routing under Section 246A and writ jurisdiction under Article 226 before the appropriate High Court.

Statutory framework and notice typology

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.

Section 149 limitation framework

TOLA interaction and the Rajeev Bansal ruling

The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 extended limitation periods for various income-tax actions during the pandemic period, with the interaction between TOLA and the substituted Section 149 producing significant jurisprudence. The Rajeev Bansal Supreme Court ruling (2024) addressed the question of which limitation period applies to notices issued in the transition window — TOLA-extended pre-2021 limitation or the substituted post-2021 limitation. The court harmonised the two regimes with detailed working for each combination of original assessment year and issue date. The framework requires assessees with reassessment notices in the transition or post-transition window to undertake a precise limitation working drawing on the TOLA extension dates, the substituted Section 149 periods, and the Rajeev Bansal ruling. Where the working shows limitation expiry, the writ remedy under Article 226 is the most effective route.

Section 151 sanction requirement

Section 151 prescribes the sanction requirement for the issuance of a Section 148 notice. Sub-section (1) requires the prior approval of the Principal Commissioner or Principal Director or Commissioner or Director where three years or less have elapsed from the end of the relevant assessment year. Sub-section (2) requires the prior approval of the Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General where more than three years have elapsed. The sanction is substantive, not formal, with the sanctioning authority required to apply mind to the underlying material as held in the Pradeep Goyal Supreme Court ruling on the DIN requirement and in the German Remedies Bombay HC ruling on the mechanical sanction. Where the sanction is mechanical or absent, the resulting notice is unsustainable. The strategic working in any reassessment response includes a check on the sanction layer.

Limitation for foreign-asset cases under Section 149(1)(c)

Section 149(1)(c) as it stood prior to the Finance Act 2021 prescribed a sixteen-year limitation for reassessments involving assets located outside India. The post-2021 framework consolidates this within the ten-year limit under Section 149(1)(b) where the asset value crosses fifty lakh rupees, with the foreign-asset character no longer triggering a distinct longer window. For transitional cases involving foreign assets reported under the Foreign Asset Reporting framework or detected through the Common Reporting Standard exchange of information, the limitation working draws on the assessment year of escapement, the asset value, and the TOLA extension. The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 provides a separate parallel framework for foreign undisclosed assets with its own limitation provisions under Section 11 of that Act, which operate independently of the Section 149 framework.

Section 153 assessment limitation

Statutory timelines for original assessment

Section 153 prescribes the limitation for completion of assessments under the Act. Sub-section (1) provides the limitation for assessments under Sections 143 and 144, which after successive amendments now stands at twelve months from the end of the assessment year in which the income was first assessable (with the period extended by TOLA in respect of pandemic-period assessments). Sub-section (2) provides the limitation for reassessments under Section 147, which is twelve months from the end of the financial year in which the Section 148 notice is served. Sub-section (3) provides the limitation for fresh assessments pursuant to appellate orders, which is twelve months from the end of the financial year in which the appellate order is received. The limitation provisions are mandatory, with assessments framed beyond the limitation being void ab initio.

Sections 153A and 153C in search assessment context

Sections 153A and 153C provide a special assessment framework for search cases under Section 132 and requisition cases under Section 132A. Section 153A authorises the Assessing Officer to assess or reassess the total income of six assessment years preceding the year of search, with the limitation under Section 153B prescribing twenty-one months from the end of the financial year in which the search was conducted. Section 153C extends the framework to persons other than the searched person where seized material relates to such other person. The Finance Act 2023 has substantially recast the framework with the new Sections 148 read with Section 149 applying to search cases post-2023, with the assessment-block concept retained. The Manish Maheshwari Supreme Court ruling and the CIT v Calcutta Knitwears ruling have applied the procedural conditions strictly in pre-amendment cases.

Exclusion periods and stay impact

Section 153 contains exclusion provisions that extend the limitation in defined circumstances. Explanation 1 to Section 153 excludes periods during which the assessment proceedings are stayed by court order, periods during which the assessee is unable to attend due to specified reasons, periods of reference to the Transfer Pricing Officer under Section 92CA, periods of Section 142(2A) special audit, and periods of reference to the Valuation Officer. The exclusion working at the end of any reassessment requires careful tracking of each excluded period, with the final limitation date computed by adding back the excluded days. The Vodafone International Holdings Bombay HC ruling on the exclusion-period interpretation has been applied across subsequent rulings, with the assessee entitled to challenge any limitation overshoot through the writ route or the appellate hierarchy.

Section 154 rectification mechanism

Rectification versus revision under Section 263 and Section 264

Section 154 rectification is distinct from revision under Section 263 (revision by the Commissioner of orders prejudicial to revenue) and Section 264 (revision by the Commissioner of any order). Rectification is limited to mistakes apparent from the record, with debatable issues outside its scope. Section 263 revision applies where the Commissioner considers an order erroneous and prejudicial to the interests of revenue, with the assessee entitled to a hearing before the revision and a Section 253 appeal to the Income Tax Appellate Tribunal against the revision order. Section 264 revision is at the assessee's instance and authorises the Commissioner to revise any order in favour of the assessee, subject to limitation periods and exclusion of orders subject to appeal. The strategic choice among rectification, revision, and appeal depends on the nature of the issue, the limitation residue, and the documentary state.

Mistake apparent from the record

Section 154 authorises the income tax authority to rectify any mistake apparent from the record, with the rectification operating on orders passed under various provisions of the Act. The expression mistake apparent from the record has been judicially construed to mean a mistake that is patent on the face of the record without requiring elaborate argument or investigation. The T.S. Balaram v Volkart Brothers Supreme Court ruling established the foundational standard — a mistake must be obvious, not requiring two opinions, and discoverable from the four corners of the record. Subsequent rulings have applied the standard to typographical errors, arithmetical mistakes, omissions to give effect to retrospective amendments, and patent misapplications of binding precedent. Debatable issues are outside the rectification window and must be pursued through the appellate hierarchy.

Limitation under Section 154(7)

Section 154(7) provides that no rectification order shall be made under Section 154 after the expiry of four years from the end of the financial year in which the order sought to be rectified was passed. The limitation operates both ways — the assessee's rectification application and the authority's suo motu rectification are both subject to the four-year window. Where the rectification application is filed within the limitation but disposed of after, the disposal is still valid as held in subsequent rulings. The strategic implication is that any rectification application must be filed promptly, with the substantive merits subsequently developed. The four-year working is from the end of the financial year in which the order sought to be rectified was passed, not the assessment year of the underlying income, making the limitation analytically distinct from the Section 149 and Section 153 limitations.

What Perungudi clients usually ask next: On the ground in Perungudi, for Perungudi IT-services firms managing export-LUT cycles alongside payroll and TDS.

Glossary

Plain-English glossary for this service

Section 147 reassessment

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).

Best-judgment assessment under Section 144

Best-judgment assessment under Section 144 is the assessment made by the Assessing Officer to the best of his judgment where the assessee fails to file a return, comply with Section 142(1) or 143(2) notices, or fails to substantiate claims. A pre-decisional show-cause notice is mandated.

Faceless assessment scheme

Faceless assessment scheme is the dynamic-jurisdiction scheme notified under Section 144B whereby assessment proceedings are conducted without physical interface — through e-Proceedings on the e-portal, with assessment units randomly allocated by the National Faceless Assessment Centre. Personal hearing through video conferencing on request.

National Faceless Assessment Centre

National Faceless Assessment Centre is the apex authority constituted under the faceless assessment scheme that allocates cases to assessment units, verification units, technical units and review units across India, and serves as the single point of contact with the assessee through the e-portal.

Faceless penalty scheme

Faceless penalty scheme is the dynamic-jurisdiction framework for imposition of penalties — Section 270A, Section 271AAC, Section 271AAD, Section 272A and others — through the National Faceless Penalty Centre. The penalty unit issues the show-cause; the review unit examines proposed orders before they are finalised.

Show-cause notice under Section 274

Show-cause notice under Section 274 is the procedural prerequisite for imposition of any penalty under Chapter XXI. The notice must specify the limb under which penalty is proposed — under-reporting or misreporting under Section 270A, for instance — to give the assessee a meaningful opportunity to respond.

Under-reporting of income

Under-reporting of income is defined in Section 270A(2) through six situations — income assessed greater than income returned, income above maximum amount not chargeable to tax where no return is filed, income reassessed greater than income previously assessed, loss claimed but lower loss assessed, and so on. Penalty at fifty per cent of tax payable on under-reported income.

Misreporting of income

Misreporting of income is defined in Section 270A(9) through six situations — misrepresentation or suppression of facts, failure to record investments in books, claim of expenditure not substantiated, recording of false entry, failure to record receipts bearing on total income, failure to report international transactions. Penalty at two hundred per cent of tax payable.

Immunity application under Section 270AA

Immunity application under Section 270AA is the application in Form 68 seeking immunity from Section 270A penalty and Section 276C / 276CC prosecution, conditional on payment of tax and interest per order and non-filing of appeal. To be filed within one month of end of month of receipt of order; not available in misreporting cases.

Section 271AAC penalty

Section 271AAC penalty is the ten per cent penalty on tax payable under Section 115BBE for income that is referred to in Section 68, 69, 69A, 69B, 69C or 69D — unexplained credits, unexplained investments, unexplained money, unexplained expenditure. Combined incidence including Section 115BBE base reaches seventy-eight per cent.

Section 115BBE special tax rate

Section 115BBE special tax rate is the sixty per cent rate (plus twenty-five per cent surcharge and four per cent cess) applicable to income referred to in Sections 68 to 69D. Sub-section (2) bars set-off of any loss or deduction against such income. The provision targets unexplained credits, investments and expenditure.

Section 68 unexplained cash credit

Section 68 unexplained cash credit is the deeming provision under which any sum found credited in the books of an assessee, the nature and source of which the assessee fails to explain to the satisfaction of the Assessing Officer, is charged to income tax as the income of the assessee for that previous year.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
Section 271AAB at 30 per cent (immunity-conditions NOT satisfied) on ₹15 lakh undisclosed income found in Section 132 search₹4,68,000 (₹15,00,000 × 31.2 per cent)₹56,160 (Section 234B 1 per cent × 12 months)₹4,50,000 (Section 271AAB at 30 per cent of undisclosed income)₹9,74,160
Section 272A(1)(d) penalty for four Section 142(1) compliance defaults during scrutinyNot applicableNot applicable₹40,000 (₹10,000 × 4 defaults)₹40,000
Section 271C TDS non-deduction penalty on professional fees of ₹6 lakh where Section 194J TDS was not deducted₹60,000 (₹6,00,000 × 10 per cent TDS) recoverable from deductor₹16,200 (Section 201(1A) at 1 per cent per month from deduction-due date plus 1.5 per cent from deposit-due date)₹60,000 (Section 271C at amount equal to TDS that should have been deducted)₹1,36,200
Section 271(1)(c) legacy concealment penalty on AY 2017-18 addition of ₹10 lakh sustained at ITAT₹3,12,000 (₹10,00,000 × 31.2 per cent)₹2,99,520 (Section 220(2) 1 per cent × 96 months)₹3,12,000 (Section 271(1)(c) at 100 per cent of tax sought to be evaded)₹9,23,520
Section 271AAC penalty on ₹8 lakh treated as unexplained cash credit under Section 68₹4,99,200 (₹8,00,000 × 60 per cent + Section 115BBE surcharge plus cess)₹59,904 (Section 234B 1 per cent × 12 months)₹49,920 (Section 271AAC at 10 per cent of tax under Section 115BBE)₹6,09,024
Section 234A interest on belated return filed 4 months after due date with self-assessment tax of ₹3 lakh outstanding₹3,00,000 self-assessment tax₹12,000 (Section 234A at 1 per cent per month × 4 months on ₹3 lakh)₹5,000 (Section 234F late-filing fee)₹3,17,000

How Perungudi businesses typically avoid these: On the ground in Perungudi, the business activity radiating outward from Perungudi IT Park and nearby commercial pockets; for Perungudi IT-services firms managing export-LUT cycles alongside payroll and TDS.

By Industry

Industry-specific patterns in Perungudi

How the local trade mix shapes this — In Perungudi, the business activity radiating outward from Perungudi IT Park and nearby commercial pockets.

IT Services
Common issue: Salaried software professionals at multinational technology employers frequently receive Section 143(1)(a) intimations proposing prima facie adjustments where the foreign-tax-credit claimed under Section 90 in Schedule FSI does not reconcile with the Form 67 disclosure or the depository-reported ESOP perquisite. The Centralised Processing Centre adjustment relies on a strict comparison between Form 16, AIS and the return, leaving the assessee a thirty-day window under the first proviso to Section 143(1)(a) to respond before the adjustment crystallises.
How we handle it: Reconcile the Form 67 entries and the AIS depository feed against the return prior to submission; upon receipt of the intimation, file the response on the e-filing portal within thirty days enclosing the foreign-tax-credit certificate from the overseas tax authority and the ESOP exercise statement from the employer; where the prima facie adjustment is unsustainable, follow up with a Section 154 rectification request citing the apparent error on record.
IT Services
Common issue: Independent software consultants invoicing overseas clients in foreign currency frequently receive Section 142(1) inquiry notices seeking substantiation of the export-of-service character of receipts reported under Section 44ADA presumptive taxation. The Assessing Officer's questionnaire typically calls for Foreign Inward Remittance Certificates, contracts with overseas clients, and reconciliation between AIS bank credits and the declared turnover, with the assessee given fifteen to thirty days to respond depending on the volume of receipts.
How we handle it: Compile a receipts ledger keyed to FIRC numbers and invoice references; produce the master service agreement and individual statements of work with the overseas counterparty; reconcile the receipts to the AIS bank credit aggregates and the GST LUT-based export-of-service declarations; submit the response within the Section 142(1) deadline with a structured covering note that cross-references the OECD Model Tax Convention Article 7 business-profits attribution.
Hospitality
Common issue: Restaurant proprietorships and small hotel partnerships filing under Section 44AD frequently receive Section 142(1) inquiry notices where the GSTR-3B outward-supply aggregate exceeds the ITR-4 turnover by margins exceeding the timing-difference threshold flagged by the Computer-Assisted Scrutiny Selection algorithm. The Assessing Officer's questionnaire calls for monthly reconciliation between the two figures.
How we handle it: Prepare a month-wise reconciliation tracing each GSTR-3B outward-supply figure to invoice issuance under GST (accrual) and the corresponding receipt collection for cash-basis income tax recognition; document advance receipts that are GST-taxable but not income-tax-recognised in the same year; submit the response on the e-Proceedings portal within the Section 142(1) deadline; transition to ITR-3 with accrual books under Section 145(1) if the gap is structural.
Residential
Common issue: Salaried individuals owning a self-occupied residential property and a let-out second property frequently receive Section 143(1)(a) intimations proposing disallowance of the Section 24(b) interest deduction in excess of two lakh rupees in aggregate. The CPC adjustment mechanism does not always bifurcate the cap (which applies only to self-occupied property) from the let-out property's full interest entitlement under the main provision of Section 24(b).
How we handle it: Respond within thirty days enclosing the property-wise designation under Section 23(4) (self-occupied versus let-out); produce the interest certificate from the lender for each property separately; reconcile the Schedule HP entries in ITR-2 or ITR-3 with the interest claim; demonstrate that the Section 71(3A) two-lakh cap on house-property loss against other heads has been applied correctly with the balance carried forward under Section 71B.
Healthcare
Common issue: Hospital chains structured as private limited companies that have elected Section 115BAA at twenty-two percent frequently receive Section 143(2) scrutiny notices probing the irrevocability acknowledgement and the disallowance of brought-forward additional depreciation. The Assessing Officer's questionnaire typically calls for Form 10-IC acknowledgement, the board resolution, and a working showing the brought-forward additional depreciation that has been forfeited under the Section 115BAA election.
How we handle it: Produce the Form 10-IC acknowledgement filed before the Section 139(1) due date of the year of first election; furnish the board resolution and the contemporaneous audit report Form 3CA-3CD clause 8 disclosure capturing the election; reconcile the forfeited additional depreciation balance against Schedule DPM working; respond on the faceless e-Proceedings portal within the Section 143(2) deadline.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

143(1) typing errorIT Services

Section 143(1) intimation added ₹4.8 lakh because employer typed 80C as 80CCD

Issue: A product manager at a Taramani SaaS company walked in with a Section 143(1) intimation in late September showing a ₹4.82 lakh prima-facie addition under the head 'incorrect claim apparent from information in the return'. The reason was banal — his employer's payroll team had keyed his ₹1.5 lakh EPF + ELSS contribution into the Form 16 Part B field labelled '80CCD(2) employer NPS' instead of '80C'. The CPC matching engine read Form 16 vs ITR, saw a ₹1.5 lakh 80C claim with no employer-side support, and disallowed it on prima facie.
Approach: We did not file a revised return — the original was correct, only the Form 16 mismatch needed defending. Within twelve days of the intimation we filed an e-Proceedings response under the 'Disagree with addition' route, attached the employer's revised Form 16 Part B rectified at TRACES, the EPF passbook download and the ELSS broker statement, and cross-referenced AIS line 4-OTH which already carried the correct ₹1.5 lakh figure. We also obtained a one-line letter from the employer's payroll head acknowledging the keying error and uploaded that as Annexure 3.
Outcome: Section 143(1)(a) addition fully reversed at portal level within 47 days; no demand notice issued; refund of ₹38,400 originally claimed was released untouched; employer's TRACES correction confirmed at ITDFEC pull two weeks later; client now sends us the Form 16 for sanity review every June before payroll closure.
Section 80G adjustmentHospitality

Section 143(1)(a) adjustment for donation deduction reversed before Madras HC

Issue: A Chennai hotel proprietor received a Centralised Processing Centre intimation proposing a prima-facie adjustment of ₹3,40,000 disallowing a Section 80G donation claim to a registered relief trust on the footing that the donation register flag in the AIS did not match. The intimation was generated through automated CPC processing and gave the truncated balance of the thirty-day window after upload delay.
Approach: Within the available window we uploaded the trust's eighty-G certificate, the receipt with PAN of donee, bank challan and a one-page reply contending that a Section 143(1)(a) machinery cannot dislodge a verifiable deduction where the claim is supported by primary documents. We invoked the ratio of the jurisdictional Madras HC that prima-facie adjustments on debatable items are beyond the scope of clauses (i) to (vi) of the first proviso. Parallel writ jurisdiction was kept warm but not filed.
Outcome: CPC withdrew the proposed addition; intimation issued accepting the returned income; refund of ₹68,000 released with Section 244A interest of ₹2,340 within seven weeks of the corrected processing.
Section 149 thresholdHospitality

Section 148 reopening below ₹50 lakh threshold quashed under Section 149(1)(b)

Issue: A boutique restaurant owner received a Section 148 notice for AY 2017-18 alleging escaped income of ₹34 lakh based on purported cash sales suppression. The notice was issued in May 2023, more than three years from the end of the relevant assessment year, and the alleged escaped income did not cross the ₹50 lakh threshold needed for reopening beyond three years.
Approach: Filed a writ under Article 226 before the Madras HC squarely on the limitation point — substituted Section 149(1)(b) permits reopening beyond three years only where the income chargeable to tax represented in the form of an asset, expenditure or entry is ₹50 lakh or more. The department's case at ₹34 lakh fell short. We did not argue merits at all; the entire petition was a limitation challenge.
Outcome: Madras HC quashed the Section 148 notice and the consequential Section 148A(d) order; the department conceded the threshold position; no addition; client recovered approximately ₹85,000 of refund withheld during the pendency.
Section 132BHospitality

Section 132B release of seized cash for self-assessment tax

Issue: A restaurant owner had ₹14 lakh of cash seized during a Section 132 search at his premises. He wished to apply the seized cash towards self-assessment tax liability for AY 2024-25 of approximately ₹4.8 lakh, but the department was treating the entire seized amount as quarantined pending assessment.
Approach: Filed an application under the first proviso to Section 132B(1)(i) requesting release of the seized cash to the extent of the existing self-assessment tax liability. Supported with the computation of admitted income, the original ITR acknowledgement and a request that the balance continue under seizure pending assessment. Relied on the Madras HC ruling that an existing-liability adjustment under Section 132B is to be effected on application, not at the department's discretion.
Outcome: ₹4.8 lakh was released and applied towards the self-assessment tax; client's return processed without demand on that count; the balance ₹9.2 lakh remained under seizure pending assessment, which was later adjusted against assessed liability.

Why these Perungudi engagements look the way they do: On the ground in Perungudi, the business activity radiating outward from Perungudi IT Park and nearby commercial pockets; for Perungudi IT-services firms managing export-LUT cycles alongside payroll and TDS.

Client Reviews

What Perungudi Clients Say

Section 148 reassessment quashed — limitation
IT Notice Reply
“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.”
Verified Client
Limited scrutiny defended — addition deleted
IT Notice Reply
“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.”
Verified Client
Section 270A penalty reduced from 200% to 50%
IT Notice Reply
“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.”
Verified Client
Section 245 adjustment reversed — refund released
IT Notice Reply
“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.”
Verified Client
Section 143(1)(a) adjustment of HRA exemption reversed
IT Notice Reply
“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.”
Verified Client
CIT(A) appeal allowed under Faceless Appeal Centre
IT Notice Reply
“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.”
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Common Questions

IT Notice Reply FAQ — Perungudi

Common questions from Perungudi clients. Call 9566-068-468 for specific queries.

Section 143(1) is the centralised processing intimation issued by CPC Bengaluru after a return is filed. It computes total income, tax, interest and refund/demand based on the return as filed and prima facie adjustments under Section 143(1)(a) — arithmetical errors, incorrect claim apparent from the return, disallowance of loss/deduction claimed beyond statutory time, mismatch with Form 26AS/AIS or audit report. The intimation must be served within 9 months from the end of the financial year in which the return was furnished.
CBDT Circular 19 of 2019 dated 14th August 2019 made it mandatory that every communication issued by an income tax authority on or after 1st October 2019 must carry a Document Identification Number, and any communication without DIN is to be treated as invalid and non est. The authentication is done at incometax.gov.in under the public utility 'Authenticate Notice or Order'. We have had two engagements in the last three years where the notice forwarded by the client failed DIN authentication outright — both closed at that stage with a one-page representation citing the circular. Even where authentication passes, the exercise establishes the precise issue date, which is what the statutory reply window runs from. Skipping the step risks computing the deadline off a date the client picked up the notice rather than the date the department issued it.
Perungudi (PIN 600096) falls under the Mylapore Division, Chennai South commissionerate. Getting the jurisdiction right matters because registrations, filings and notices are routed through the correct office. We confirm and handle the right jurisdiction for every Perungudi engagement.
Section 270A (replacing Section 271(1)(c) for AY 2017-18 onwards) levies penalty of 50% of tax on under-reported income and 200% of tax on misreported income. Misreporting includes misrepresentation/suppression of facts, false entries, claim of expenditure not substantiated, failure to record investment in books, etc. Immunity is available under Section 270AA where tax and interest are paid and no appeal is filed.
Section 142(1) empowers the Assessing Officer to (i) call for a return where one has not been filed, (ii) require production of accounts, documents and information, including a statement of assets and liabilities, even those not appearing in the books. Non-compliance attracts best-judgment assessment under Section 144 and penalty of ₹10,000 per default under Section 272A(1)(d).
Our Maduravoyal office on Alapakkam Main Road (opposite KVB Bank) is well connected — from Perungudi, the Perungudi Bus Stop is a handy reference point on the way. That said, IT Notice Reply rarely needs a visit; most of it is done online.
Section 148 is the notice for reassessment of escaped income under Section 147. Finance Act 2021 substituted the regime with effect from 01-Apr-2021. Now no notice under Section 148 can be issued unless an enquiry under Section 148A has been completed. Time limits: 3 years from the end of the relevant assessment year in normal cases; 10 years where the AO has 'books of account or other documents or evidence' revealing escaped income represented in the form of asset, expenditure or entry exceeding ₹50 lakh.
Limited scrutiny under Section 143(2) is restricted to specific issues flagged by CASS — usually one or two items such as bogus LTCG, large refund, cash deposits or specific deduction. Complete scrutiny covers the entire return. The Assessing Officer cannot expand limited scrutiny to complete scrutiny without prior approval of the Pr.CIT/CIT and recording of reasons in writing as per CBDT Instruction 5/2016 and successor instructions.
Turnaround depends on the service and how quickly you share documents. Once we have a complete set, IT Notice Reply for Perungudi clients moves without avoidable delay, and we keep you posted at each stage. We give a realistic timeline upfront rather than an optimistic one.
Section 271AAB is the special penalty for undisclosed income found during search under Section 132. For searches on or after 15-Dec-2016, penalty is 30% where the assessee admits the undisclosed income in the Section 132(4) statement, substantiates the manner and pays tax and interest before specified date. In other cases, penalty is 60% of undisclosed income. The provision is in addition to tax and interest.
The base set is — (i) the notice copy with DIN (Document Identification Number — mandatory under CBDT Circular 19/2019), (ii) ITR-V acknowledgement and ITR copy for the AY, (iii) Form 26AS, (iv) AIS and TIS download, (v) computation of total income with workings, (vi) bank statements, (vii) audit report (Form 3CD/3CB) if applicable, and (viii) supporting evidence for the specific issue raised — e.g. capital gains workings, exemption proof, deduction receipts, loan confirmations.
Yes. Every IT Notice Reply engagement is handled with strict confidentiality — your documents and data are used only for your work and never shared. Perungudi clients deal with the same trusted team throughout, so your information stays in one place.
In Union of India v. Rajeev Bansal (Civil Appeal 8629/2024, decided 03-Oct-2024), the Supreme Court clarified the limitation interplay between TOLA (Taxation and Other Laws Relaxation Act 2020) and the new Section 148/148A regime. It held that TOLA extension applies to notices for AY 2013-14 to AY 2017-18 falling within the extended window, and laid down the surviving timeline for notices treated as Section 148A(b) under Ashish Agarwal.
Section 253 provides appeal to the Income Tax Appellate Tribunal (ITAT) against the order of CIT(A) under Section 250, DRP order under Section 144C, or 263/264 revision order. Appeal in Form 36 is filed within 60 days from the date of communication of the order. Filing fee under Section 253(6) ranges from ₹500 (income up to ₹1L) to ₹10,000 (income above ₹2L) — flat ₹500 for non-income matters.
Section 148A is the mandatory enquiry-with-show-cause stage that must precede a Section 148 notice. The four sub-stages are: (a) conduct any enquiry, with prior approval of specified authority, with respect to information suggesting escaped income; (b) provide an opportunity of being heard by serving a show-cause notice of not less than 7 days but not more than 30 days; (c) consider the assessee's reply; and (d) pass a speaking order, with prior approval, deciding whether it is a fit case for issue of Section 148 notice.
Section 144B(6)(viii) gives the assessee the right to be heard by video conference whenever a draft assessment order with a proposed variation is issued. The right is not optional from the department's side — denial of hearing once requested is a ground that has been used to set aside orders at the appellate level under the natural-justice line of cases. Our standard practice is to file the hearing request within the show-cause window itself, attaching the written submission so the assessment unit reviews the documentary case before the call. The signing partner attends the conference from the office with the working papers visible on screen, the discussion is taken in the order the show-cause was framed, and a written follow-up note summarising the oral submissions is uploaded to the e-Proceedings module the same day. The follow-up note matters because the recording of the video conference does not flow into the assessment file as a transcript — only what is on the written record is what the review unit sees.
IT Notice Reply near Perungudi:

Our IT Notice Reply clients in Perungudi are spread right across the locality — along Nagamani Adigalar Street, Panchayat Main Road, School Road, Estate 1st Cross street and Estate 1st Main Road, and through the Rajiv Gandhi Salai, Dr MGR Main Road, 1st Main Road and 3rd Cross business stretches — so wherever your premises sit, expert help is close by.

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