Income Tax Scrutiny Assessment

Income Tax Scrutiny Assessment Support

Expert Assistance for Notices under Sections 143(2) & 142(1)

Received an income tax scrutiny notice? - Get professional support to handle scrutiny assessments, explanations, submissions, and hearings—accurately, confidently, and within deadlines.

✔ End-to-End Scrutiny Handling
✔ Online Representation
✔ Experienced Tax Professionals

👉 Book an Expert Consultation

What Is an Income Tax Scrutiny Assessment?

An Income Tax Scrutiny Assessment is initiated when the Income Tax Department examines your return in detail to verify income, deductions, losses, or transactions.

Scrutiny notices are commonly issued under:

• Section 143(2) – Selection of return for scrutiny

• Section 142(1) – Call for information and documents

If not handled properly, scrutiny proceedings can result in:

• Additions to income

• Penalties and interest

• Disallowance of deductions

• Prolonged litigation

Who Needs Scrutiny Assessment Support?

This service is ideal for:

• Salaried individuals with high-value transactions

• Business owners and professionals

• F&O traders and investors

• NRIs with Indian income

• Capital gains and property sale cases

• Cash deposits and bank mismatch cases

• Crypto, foreign income, or complex transactions

Why Expert Handling Is Critical in Scrutiny Cases

Scrutiny assessments are legal proceedings, not routine compliance.

Without expert support, taxpayers often face:

• Incorrect additions due to poor explanations

• Missed deadlines on the e-Proceedings portal

• Rejection of genuine claims

• Avoidable penalties

Professional representation ensures your case is presented correctly—both legally and factually.

How CA Mitesh and Associates Helps You

We provide complete scrutiny assessment handling, including:

• Notice Review & Risk Assessment

• Strategy & Explanation Drafting

• Document Preparation & Submission

• Online Representation before AO

• Follow-ups and Clarifications

• Assessment Closure Support

Our focus is on protecting your rights and minimizing tax exposure.

One-on-One Scrutiny Consultation

Speak directly with a qualified tax expert via Google Meet or phone to understand:

What We Cover

• Detailed review of scrutiny notice

• Applicable section and risk areas

• Documents required and timelines

• Strategy to justify income, deductions, or losses

• Next steps and possible outcomes

Get clarity before responding—mistakes at this stage are costly.

👉 Schedule Your Consultation Now

Types of Scrutiny Cases Commonly Handled

• Cash deposits in bank accounts

• Mismatch in AIS / Form 26AS

• Capital gains on property or shares

• High-value transactions

• Unexplained investments or expenses

• Disallowance of business expenses

• Loss claims (including F&O losses)

• Foreign income and asset disclosures

How the Scrutiny Assessment Process Works

1️⃣ Receipt of scrutiny notice (143(2) / 142(1))
2️⃣ Review of issues raised by the Assessing Officer
3️⃣ Preparation of explanations and supporting documents
4️⃣ Online submission via Income Tax e-Proceedings portal
5️⃣ Follow-up queries and clarifications
6️⃣ Completion of assessment order

We assist at every stage, ensuring compliance and accuracy.

What Happens After Scrutiny Is Completed?

Depending on the outcome:

• Assessment may be completed without additions

• Income may be accepted as filed

• Additions or penalties may be proposed

If the order is adverse, we guide you on:

• Rectification

• Appeal before CIT(A)

• Further remedies, if required

Frequently Asked Questions

Is receiving a scrutiny notice common?

No. Returns are selected for scrutiny through risk-based and random selection. Receiving a notice does not automatically mean wrongdoing.

Is personal appearance required?

In most cases, scrutiny proceedings are conducted online. Physical appearance is rarely required.

What is the time limit to respond to scrutiny notices?

Each notice specifies a response deadline. Missing deadlines can result in adverse orders or penalties.

Can scrutiny result in penalties?

Yes, if explanations are unsatisfactory or income is concealed. Proper handling helps minimize this risk.

What if I disagree with the scrutiny assessment order?

You may file rectification or appeal before CIT(A), depending on the nature of the issue.

Why Choose CA Mitesh and Associates?

• Experienced in handling complex scrutiny cases

• Strong understanding of assessment procedures

• Clear communication and transparent process

• Focus on minimizing tax exposure

• End-to-end professional support

Take Control of Your Scrutiny Assessment Today

A scrutiny notice is time-sensitive and legally significant.
Early expert intervention can make the difference between closure and prolonged litigation.

Book Your Expert Scrutiny Consultation Now

Respond confidently. Stay compliant. Protect your financial interests.

👉 Talk to a Tax Expert Today