Shirish Agrawal & Associates

Income Tax Notices

Received a Tax Notice?
Don't Ignore It. Don't Panic.

Every income tax notice has a deadline. Missing it can turn a manageable situation into a confirmed demand, attachment order, or prosecution. We help you respond correctly — the first time.

Which Notice Did You Receive?

Each section carries different consequences and deadlines. Identify yours below.

Section 148 / 148ACritical

Reassessment Notice

The department believes income has escaped assessment. They are reopening your case — sometimes for years prior. This is one of the most serious notices you can receive.

Deadline: 30 days to file an objection under 148A before order is passed
Section 143(2)Critical

Scrutiny Notice

Your return has been selected for detailed scrutiny. An Assessing Officer will examine your income, deductions, and supporting documents in depth.

Deadline: Typically 15–30 days to submit documents and reply
Section 271 / 270ACritical

Penalty Notice

A penalty has been proposed — usually 50% to 200% of the tax on misreported income. Penalties under 270A (for mis-reporting) are far harder to contest than 271.

Deadline: 30 days to reply; representation is strongly advised
Section 139(9)High

Defective Return Notice

Your ITR was flagged as defective — missing schedules, mismatched tax payment, or incorrect form used. The return is treated as not filed until corrected.

Deadline: 15 days from notice to file a revised/corrected return
Section 156High

Tax Demand Notice

A formal demand for tax, interest, or penalty after assessment. Must be paid or contested within the deadline — non-payment attracts further interest and recovery action.

Deadline: 30 days to pay or appeal; appeal stays recovery
Section 131High

Survey / Summons Notice

You have been summoned to appear before the Income Tax Department or provide documents. Failing to appear is a criminal offence.

Deadline: Appear on the scheduled date; do not ignore under any circumstances
Section 143(1)Medium

Intimation (Adjustment Notice)

The CPC has processed your return and made an adjustment — typically a mismatch between your return and Form 26AS or AIS data.

Deadline: 30 days to accept or contest the adjustment
Section 245Medium

Refund Adjustment Notice

The department intends to adjust your pending refund against an old outstanding demand. Often disputed or time-barred demands are used — these can be contested.

Deadline: 30 days to respond or the adjustment is treated as accepted

What Happens If You Ignore a Notice

Ignoring a tax notice is never a safe option. Here is what the law allows the department to do.

Tax demand becomes final

If you don't respond within the deadline, the assessed demand is confirmed. You lose the right to contest it at the officer level and must go to appeals.

Interest piles up under Section 220

Outstanding tax demand attracts 1% interest per month. Ignoring a ₹1 lakh demand for 6 months adds ₹6,000 in interest on top.

Bank accounts and property can be attached

Under Section 226 and TOLA, the department can attach bank accounts, salary, and immovable property to recover the demand — without further notice.

Prosecution in serious cases

For willful evasion, non-compliance with summons, or fraudulent returns, prosecution under Sections 276B, 276C, or 277 is possible.

How We Handle Your Notice

01

Read and Document

Note the exact section, assessment year, and response deadline. Missed deadlines are the #1 reason notices escalate.

02

Gather Supporting Documents

Pull your ITR, Form 26AS, AIS, bank statements, and investment proofs for the relevant year — before calling us.

03

Get Expert Assessment

Call or WhatsApp us with a photo of the notice. Dr. Agrawal reviews the notice personally and advises on the best response strategy.

04

Draft and File Response

We prepare the complete written response with supporting documents, citing relevant provisions and applicable case law where needed.

05

Follow Up and Close

We track the case until it is closed — attending hearings, filing further clarifications, and ensuring the matter is resolved, not just replied to.

🏆 India Book of Records Achiever

Why Choose Dr. Agrawal for Notice Response?

  • Tax Advisor & Advocate — India Book of Records achiever
  • Direct attendance at Income Tax office for scrutiny and reassessment cases
  • Personal review of every notice by Dr. Agrawal — not outsourced to juniors
  • Experience across Section 148, 143(2), 245, 271, and all major notice types
  • Serving Harda, Hoshangabad, Betul, Khandwa, and all of Madhya Pradesh

Frequently Asked Questions

Don't let the deadline pass.

Send us a photo of the notice on WhatsApp. We'll tell you exactly what it means and what to do — at no charge for the initial review.