How to Reply to a Section 143(2) Scrutiny Notice
A notice under Section 143(2) means your return has been selected for scrutiny assessment. It must be served within three months from the end of the financial year in which the return was furnished — a limitation that is jurisdictional, so a late notice can invalidate the entire assessment. Respond through e-proceedings, and first establish whether the scrutiny is limited to specified issues or complete.
What is this notice?
Section 143(2) opens a scrutiny assessment: the officer requires you to attend or to produce evidence supporting the return. Assessments are now faceless, conducted through the portal. Where the notice states that scrutiny is limited to particular issues, the officer cannot travel beyond them without the prescribed approval to convert it into complete scrutiny.
Common reasons it is issued
- Selection under the Computer Assisted Scrutiny Selection parameters for the year
- A specific mismatch with third-party information in the AIS
- Large or unusual deductions, exemptions or losses claimed
- Information received from a survey, search or an investigation wing reference
How to reply — step by step
- Check limitation first. Service beyond three months from the end of the financial year in which the return was furnished goes to jurisdiction, and is taken at the threshold — not saved for appeal.
- Establish the scope in writing. If the notice says limited scrutiny on two issues, record that, and object if questions stray beyond them without an order converting the scope.
- Answer with evidence: confirmations, bank trails, agreements and reconciliations. A submission asserting a fact without its document is treated as unsupported.
- Meet every portal deadline or seek an adjournment before it passes; the faceless system records defaults mechanically.
- Read the show-cause notice preceding a draft addition with particular care — that is the last point at which a proposed addition can be answered before it is made.
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Draft my reply free →Frequently asked questions
What is the time limit for issuing a 143(2) notice?
It must be served within three months from the end of the financial year in which the return is furnished. This limitation goes to jurisdiction, and an assessment made on a notice served late is open to challenge on that ground alone.
What is the difference between limited and complete scrutiny?
Limited scrutiny confines the officer to the issues stated in the notice. Widening it into complete scrutiny requires the prescribed administrative approval, and an addition made outside the stated scope without that approval is vulnerable.
Can I get an adjournment in a faceless assessment?
Yes, requested through the portal, with reasons, before the response date. Late requests are frequently refused and the default is recorded.
What if I never received the 143(2) notice?
Valid service is part of jurisdiction. Raise non-service specifically, with evidence of the email and portal record, rather than arguing only the merits of the addition.
Related notices
This page is general information, not legal advice. Every notice turns on its own facts — verify with a professional or draft a fact-checked reply on Yukti.