Reply to Income Tax Notice — 143(1), 139(9), 143(2), 148A & Appeals
An income tax notice reply is filed online on the Income Tax e-filing portal, and some notices give you as little as 15 days. We read the notice, check it against your return and books, draft the reply for your review and stay with the case until the order or the appeal.
What it is
An income tax notice is a communication from the Income Tax Department asking you to correct a return, explain an entry, produce documents or pay a demand. An income tax notice reply is your answer to it, submitted on the e-filing portal with supporting papers. Many notices close with one clear, documented reply.
For returns up to FY 2025-26 (AY 2026-27), notices are issued under the Income-tax Act, 1961. The Income-tax Act, 2025 applies from tax year 2026-27 and renumbers provisions: Section 148 becomes Section 280, and Section 148A becomes Section 281. Every genuine notice carries a Document Identification Number (DIN), which you can verify on the portal.
Who it applies to
CPC changed your return (143(1))
The Centralised Processing Centre sends an intimation under Section 143(1) after processing the income tax return you filed. If it proposes an adjustment, you get 30 days to respond before it is made. Say a salaried employee in Faridabad claims a deduction that Form 16 does not show: a reply with the proof can save the claim.
Your return was marked defective (139(9))
A Section 139(9) notice says the return has a defect, such as the wrong ITR form or missing schedules. You must fix it within 15 days, or the return can be treated as never filed.
Your case was picked for scrutiny (143(2), 142(1))
A Section 143(2) notice opens a detailed assessment of your return. Questionnaires under Section 142(1) follow, asking for ledgers, bank statements and explanations.
Income is said to have escaped (148A, 148)
Before reopening an old year, the Assessing Officer must issue a show cause notice under Section 148A with the information relied on. Your reply decides whether a Section 148 notice follows.
A refund is being adjusted (245)
A Section 245 intimation tells you the department plans to set your refund off against an old demand. You have 30 days to agree or disagree.
A demand has been raised (156)
A notice of demand under Section 156 follows an intimation or an order. The amount is payable within 30 days unless you dispute it.
Why it matters
Silence turns into an order
Without a reply, the officer assesses your income on the material he has, including additions you could have explained.
Interest keeps adding up
An unpaid demand attracts interest of 1% per month under Section 220(2) after the 30 days allowed.
Your reply becomes the appeal record
The Commissioner (Appeals) starts from what you placed before the Assessing Officer.
Documents required
The notice itself
- The notice or intimation, with its DIN and annexures
- The date of service shown on the e-filing portal
From your return
- The ITR and its acknowledgement for the year
- Computation of income
- Form 26AS, Annual Information Statement (AIS) and Form 16 / 16A
- The tax audit report, if your accounts were audited
Supporting evidence
- Bank statements for the year
- Ledgers, invoices and investment proofs
- Sale deeds or broker statements for capital gains
- e-filing portal login
Common notices and reply windows
| Notice | What it means | Reply window |
|---|---|---|
| Section 143(1)(a) | Proposed adjustment while processing your return | 30 days |
| Section 139(9) | Defective return | 15 days |
| Section 143(2) / 142(1) | Scrutiny assessment and document requests | Date given in each notice |
| Section 148A | Show cause before reopening an old year | Period stated in the notice |
| Section 245 | Refund to be adjusted against an old demand | 30 days |
| Section 156 | Notice of demand | Pay within 30 days, or dispute it |
Here is the catch: where a notice gives a different period from the usual one, the date in the notice governs.
How it works
Verify the DIN and mark the deadline
We check the DIN, the section, the assessment year and the reply date.
Match the department’s figures with yours
We compare the notice with your return, AIS, Form 26AS and books of account. Each point goes into one of three piles: accepted, explained or disputed.
Draft the reply for your review
We write a point-by-point reply with indexed annexures. Nothing is filed until you approve it.
File it under e-Proceedings
The reply is submitted on the e-filing portal under Pending Actions > e-Proceedings, or under Response to Outstanding Demand for a demand. We keep the acknowledgement.
Stay on the case until the order
We track further questionnaires, ask for a video-conference hearing where an adverse variation is proposed, and review the final order.
Faceless assessment and e-proceedings
Most scrutiny assessments now run under the faceless scheme in Section 144B. You never meet the officer. Every notice, reply and order passes through your e-filing account.
So the written reply is the whole case. Answer each question asked, attach the proof, and file within the date. In practice, a Faridabad trader asked about large cash deposits needs a one-page summary, the cash book and the bank statement, not a pile of unindexed scans. Where a variation is proposed against you, you get a show cause notice and can ask for a hearing by video conference.
Timelines
CPC sends the 143(1) intimation
Must be sent within nine months from the end of the financial year in which the return was filed.
Scrutiny notice arrives within three months
Must be served within three months from the end of the financial year in which the return was filed.
Scrutiny order follows within 12 months
The order under Section 143(3) must be passed within 12 months from the end of the relevant assessment year.
Old years reopen within set limits
Under Section 149, a Section 148 notice can be issued within three years and three months from the end of the assessment year. It extends to five years and three months only where escaped income is ₹50 lakh or more.
Fix apparent mistakes within four years
A Section 154 rectification of an apparent mistake can be made within four years from the end of the financial year in which the order was passed.
Appeal to CIT(A) within 30 days
File Form 35 within 30 days of service of the order or demand notice. A delay can be condoned for sufficient cause.
What happens if you ignore a notice
The officer decides without you
The officer completes the assessment on the information available, without your explanations.
A ₹10,000 penalty per failure
Under Section 272A(1)(d), not complying with a Section 142(1) or 143(2) notice can cost ₹10,000 for each failure.
Additions attract penalty
Section 270A provides a penalty of 50% of the tax on under-reported income, and 200% where it is misreported.
Frequently asked questions
How do you reply to an income tax notice online?
Log in to the Income Tax e-filing portal and open Pending Actions > e-Proceedings. Select the notice, submit your response and attach supporting PDFs. Demands are answered separately under Pending Actions > Response to Outstanding Demand. Download the acknowledgement once it is filed. You never need to visit a tax office.
What is a Section 143(1) intimation?
It is the result of the Centralised Processing Centre processing your return. It shows whether there is a refund, a demand or no change. It must be sent within nine months from the end of the financial year in which you filed the return. If the processing proposes an adjustment, you get 30 days to respond first. Usually the intimation just confirms the return as filed.
How many days do you get to fix a defective return under Section 139(9)?
You get 15 days from the date of the notice to correct the defect and upload a corrected return. Common defects are the wrong ITR form, tax payable shown but not paid, or missing details for income from business. If you do not correct it in time, the return is treated as invalid. A quick, correct fix keeps your original filing date intact.
What should you do on receiving a Section 143(2) scrutiny notice?
First check that it was served within three months from the end of the financial year in which you filed the return; a late notice is invalid. Then read the issues listed and gather the evidence for each. Reply by the date in the notice, and answer every Section 142(1) questionnaire that follows. The order must come within 12 months from the end of the assessment year, so the process has a clear end.
How far back can the department reopen your income tax case?
Under Section 149, a reassessment notice can be issued within three years and three months from the end of the relevant assessment year. It can go up to five years and three months only where the escaped income is ₹50 lakh or more. Before that, the officer must give you a Section 148A show cause notice and consider your reply. A notice beyond these limits can be challenged as time-barred.
What is a Section 245 notice and should you respond?
Yes, you should respond. A Section 245 intimation says the department intends to adjust your refund against an earlier outstanding demand. You get 30 days to agree, partly agree or disagree on the portal; if you stay silent, the adjustment goes ahead. If the old demand is wrong or already paid, show the proof; a Faridabad shop owner whose refund is held against a demand paid years ago would attach the challan. A rectification often settles it.
What happens if you do not pay a Section 156 demand?
A demand under Section 156 must be paid within 30 days of service. After that, interest at 1% per month runs under Section 220(2), and you may be treated as an assessee in default. If you disagree, file a response on the portal, seek rectification under Section 154 or appeal. Paying the undisputed part promptly limits interest while the rest is argued.
How do you appeal against an income tax order?
You file Form 35 online before the Commissioner of Income Tax (Appeals) within 30 days of receiving the order or demand notice. The fee is ₹250 where assessed income is up to ₹1 lakh, ₹500 for ₹1–2 lakh and ₹1,000 above ₹2 lakh. A late appeal can be admitted if you show sufficient cause. A well-documented reply at the notice stage makes this appeal much easier.
Which law applies to a notice received in 2026?
It depends on the year the notice covers. Notices for FY 2025-26 and earlier years continue under the Income-tax Act, 1961. The Income-tax Act, 2025 applies from tax year 2026-27 and uses new section numbers; for instance, reassessment is under Sections 280 and 281. We read the notice against the right Act, so the reply cites the correct provisions.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government fee for a first appeal in Form 35:
| Assessed income | Appeal fee |
|---|---|
| Up to ₹1 lakh | ₹250 |
| Above ₹1 lakh up to ₹2 lakh | ₹500 |
| Above ₹2 lakh | ₹1,000 |
| Other matters | ₹250 |
Ready to begin?
Send us the notice and the date it reached you, and we will have a reply drafted well before the deadline.