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Income Tax Notices

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Income Tax Notices

Any person may be served the following notices under the different provisions of The Income Tax Act. The proper and timely compliance of such notices is must otherwise the assesse may face penal actions under the provisions of The Income Tax Act 1961.

Notice Under Section 142(1)

A notice is served by the assessing officer u/s 142 (1) in two cases. Firstly, if the officer requires additional information and documents pertaining to your income tax returns. Secondly, if the return has not been filed but the officer wants the return to be filed. If you do not respond to the notice served under Section 142(1), you would face a penalty of INR 10,000, prosecution for up to 1 year or both.

Notice sent under Section 139(9)

If the AO believes that a defective income tax return is filed, he would serve you notice under this section. The error can be missing information, use of the wrong ITR form, incomplete return, etc. The officer would also highlight the defect in the income tax return and recommend the solution thereof. You get a period of 15 days to respond to the notice. If you do not respond, your ITR would be rejected.

Notice under Section 148

This notice is sent in cases where the assessing officer(AO) has a reason to believe that a taxpayer has filed his ITR on a lower income or not filed when he was mandated by the law. The time limit to send the notice under this section depends on the amount and nature of income escaped.

Notice sent under Section 156

If there is any type of demand like penalty, fine, tax or any other amount which the taxpayer is supposed to pay to the income tax department, a notice under Section 156 would be issued. This notice is also called the notice of demand and the taxpayer should pay the due amount within 30 days of receiving the notice.

Intimation under Section 143(1)

After you file and verify your ITR, they are processed online by the tax department. Post this initial assessment, the tax department sends an intimation to all the taxpayers u/s 143(1). It contains information related to an additional tax liability or refund or if the loss amount mentioned in the return should be increased or decreased or if filed return is perfect.

Notice under Section 143(2) for scrutiny assessment u/s 143(3)

A notice u/s 143(2) is sent to the taxpayer if the Tax Department chooses to scrutinize the ITR of the taxpayer. The assessing officer sends this notice within 6 months from the end of the financial year in which the return is furnished. After the notice is received by the taxpayer, he/she should reply to the questionnaire issued by the income tax department and submit all the additional documents requested.

Notice under Section 131

If the assessing officer believes that the tax-payer is concealing his income or a part thereof, he can serve a notice under this section. Through the notice, the assessing officer can enquire the books of accounts of the taxpayer and investigate into the taxpayer’s income.

Notice under Section 245

This notice u/s 245 of the Income Tax Act is served by the assessing officer(AO) if it is believed that you have not paid taxes in the previous FY where you had a tax liability and the tax refund of the current FY can be used to pay off the tax liability. You are required to respond within 30 days, failing which, the AO would consider it as consent to adjust the tax refund with previous tax liabilities and then issue your refunds after such adjustments.

Notice under Section 156- Notice of Demand

Where any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed, the AO shall serve upon the assesses a notice of demand, specifying the sum do payable.

The notice of demand is received in the cases where assessment has been made in respect to assesses. Generally, notice of demand is not received to every assesses for regular payment of taxes. Assessed on his own pays the taxes with self assessment.

The tax so demanded is payable, generally within 30 days of the service of notice of demand, which may be reduced by the AO with prior approval of JCIT.

In case of delay in payment of tax, the assesses shall be deemed to be in default and liable to pay simple interest u/s 220(2) @ 1% for every month or part thereof from the end of the period allowed u/s 156, further penalty u/s 221(1) may be imposed.

Notice under Section 139(9) – Defective Return

What is a Defective Return? – A return shall be considered as a defective return unless it is accompanied by the required documents under the Act.

e.g. – Annexures, statements, proofs of tax, reports etc.

If the AO considers that the return filed by the assesses is defective, he may intimate the defect to the assesses and gave him an opportunity to rectify the defect within 15 days from the date of such intimation or within such extended period as may be allowed by the AO.

If the defect is not rectified within the aforesaid period, the return shall be considered as an invalid return and accordingly the assesses will be deemed to have furnished no return.

Provided in the case where assesses rectifies the defect after the aforesaid period but before the completion of assessment, the AO may condone the delay and treat the return as a valid return.

Notice under Section 139(9) – Defective Return

Where under any of the provisions of this Act, a refund is found to be due to any person, the Assessing Officer, Deputy Commissioner (Appeals), Commissioner (Appeals) or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this Act by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this section.

Notice under Section 245 is more of intimation letter and less of demand notice.

Under this notice, the AO intimates the effect of the adjustments made with the amount due to assesses. It indicates the adjusted amount which can be either merely intimation or demand notice of lesser amount still payable after the adjustment.




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