Notice & Apeal under Income Tax - GST Registration, GST cancellation, GST Return Filing

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Notice & Apeal under Income Tax


Income Tax Notice

Notice u/s 143(1) 

Intimation of Income Tax return. After processed electronically, department sends the information to Assessee in 3 instances:
  • Tax liability to be paid
  • Refund to be determined
  •  No refund or demand determined
Notice u/s 143(1)  from the department shall be received within one year from the end of the year in which the return has been filed

Notice u/s 139(9) 

Defective of Income Tax Return notice.

If this notice response is not filed within 15 days the return shall be treated as invalid.


Notice u/s 142(1) 


A notice under section 142(1) can be issued under two circumstances:
  • If Assessee has filed his return, but the assessing officer requires additional information and documents from him; or
  • If Assessee has not filed his return, but the assessing officer wants Assessee to file it.
The information is called for, to enable the officer to make a fair assessment. Being non-responsive to this notice has consequences,
  • A penalty of Rs 10,000 can be levied for each such failure
  • Prosecution which may extend up to 1 year 
  • Both of the above

Notice u/s 143(2) 

The purpose of this notice is to notify the assessee, that the return filed has been picked for a scrutiny. After receiving the document in pursuant to the notice  u/s 142 (1), if the AO is still of the opinion that there is a need to do scrutiny,  then the AO may issue the notice u/s 143(2).

Scrutiny notice can be issued upto 6 months after completion of relevant assessment year.

No scrutiny assessment can be done of the assesses who has not furnished his return of Income. In such a case, Best Judgment is to be done by the AO and can assess the tax liability under it.

If assesses do not comply with the provisions of this section:

  • It may result in Best Judgment Assessment u/s 144
  • Penalized under Sec 271(1) (b) i.e. Rs10, 000 for each failure
  • Prosecution under Sec 276D which may extend up to 1 year with or without fine.

Type of scrutiny notice which can be issue:

Limited Scrutiny– Under this notice the Income Tax Department has restricted the scope of the scrutiny to the particular area

Complete Scrutiny – In complete scrutiny, there is a complete scrutiny of all the relevant documents.

Manual Scrutiny – In some cases, scrutiny are done in detail as per criteria set by CBDT.


Notice u/s 148 Notice under Income Escaping Assessment

AO may have a reason to believe that Assessee has not disclosed his income correctly and therefore, Assessee has paid lower taxes. Alternatively, assessee may not has filed his return at all, even if assessee must has filed it as per law.
 

Notice u/s 156- Notice of Demand

When any interest, tax, penalty, fine or any other sum is to be payable in respect to any order passed, then the AO shall serve upon the assesses a notice of demand, specifying the sum do payable.

Notice u/s 245 under Set off of refunds against tax remaining payable

When an amount is payable by the assesses and refund has to be claim by the assesses, then such transactions are ‘inter-adjusted’. It is kind of an intimation to the assesses not the notice issued

Income Tax Appeal

First Appeal: CIT (Commissioner of Income Tax) (u\s 246A)

Appeal can be filed, when a tax payer is adversely affected by Orders as under passed by various Income tax authorities:


  • Intimation issued under Section 143(1)
  • Scrutiny assessment order u/s 143(3) (21 months from end of assessment year)
  • Re-assessment order passed after reopening the assessment u/s 147/150
  • Search assessment order u/s 153A or 158BC
  • Rectification Order u/s 154/155
  • Order determining refund u/s 237
  • Order imposing penalty u/s 221/271 271A/271AAA/271F/271FB/272A/272AA/272BB/275(1A)/ 158BFA(2)/271B/271BB/271C/271CA/271D/271E

Time Limit:   within 30 Days

Fees:   upto Rs.1000/-

Form:   Form35

Second Appeal: ITAT (Income Tax Appellate Tribunal) (u\s 253)


Appeal can be filed, when a tax payer is adversely affected by Orders as under passed by various Income tax authorities:


  • Order by Commissioner (Appeals) u/s 250/154/271/271A/272A
  • Order by Commissioner u/s 12AA on registration application by a charitable or religious trust

Time Limit:   within 60 Days

Fees:   upto Rs.10000/-

Form:   Form36

Third Appeal: High Court (u\s 260A)


Time Limit:   within 120 Days

Forth & final Appeal: High Court (u\s 261)


Time Limit:   within 90 Days


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