Section 143(2) initiates a full scrutiny assessment. Issued within 6 months of FY end of return filing. You must produce books and supporting documents.
What is Section 143(2)?
Section 143(2) is a notice initiating limited or complete scrutiny of your filed ITR. The Assessing Officer wants to verify specific items (limited scrutiny — usually 1-3 issues) or your entire return (complete scrutiny). Issued via the e-proceedings portal. Must be served within 6 months from end of FY in which return was filed.
Consequences if ignored
Best-judgement assessment u/s 144, penalty u/s 271(1)(c) for under-reporting (50-200% of tax), prosecution u/s 276CC for non-filing. Worst case: imprisonment up to 7 years.
Get a CA reply — ₹14,999 — scrutiny representation through assessment
Upload the notice. A CA who has handled similar cases will draft your reply and file on the portal.
Random selection (CASS — Computer Aided Scrutiny Selection)
High income drop year-over-year
Refund claimed > 70% of TDS
Cash deposits exceeding ₹10 lakh
Property purchase / sale above ₹30 lakh
Foreign income or assets disclosed
Action plan
Engage a CA immediately
Scrutiny is complex — DIY is rarely successful. FilingLab's scrutiny CA fee is ₹14,999.
Gather books + supporting documents
Bank statements, vendor bills, contracts, fixed asset register, depreciation schedule, capital gains computation.
Submit response on e-proceedings portal
Each query gets a written reply with attachments. Multiple iterations are normal.
Attend video hearings
Faceless assessment is now the default — hearings happen via video. We represent you.
6-18 months. Limited scrutiny: typically 6-9 months. Complete scrutiny: 12-18 months. Faceless assessment has reduced average time.
Yes — file appeal with CIT(A) within 30 days, then ITAT, then High Court. Appeal-stage cases often settle at CIT(A).
Request adjournment with reason. Officer may grant 15-30 day extension. Repeated adjournments not advisable.
Prevent next time