Income Tax Notice Reply — 143(1), 139(9), 143(2), 148, 156
Quick answer: Every income tax notice has a section, a deadline and a route: 143(1) intimation (30 days), 139(9) defective return (15 days), 143(2) scrutiny, 148A/148 reassessment, 156 demand (30 days). Most are triggered by AIS/26AS mismatches, and the reply has to reconcile the department's data to your return line by line. We identify it on day one, draft and upload the reply, attend hearings and appeal where needed.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Notice types — deadline and route
| Notice | What it is | Deadline | Route |
|---|---|---|---|
| 143(1) | Intimation after processing; may carry a demand or refund | 30 days if you disagree | Rectification u/s 154 or response to adjustment |
| 139(9) | Defective return | 15 days | Revised/corrected return on the portal |
| 142(1) | Inquiry — documents, or a return if not filed | As stated | e-Proceedings reply with documents |
| 143(2) | Scrutiny | Served within 3 months of the FY end in which the return was filed | Faceless assessment; replies, video hearing on request |
| 148A / 148 | Show-cause, then reassessment | As stated (minimum 7 days for 148A) | Reply to 148A first; return in response to 148 |
| 156 | Demand | 30 days | Pay, or stay application with appeal |
| 245 | Refund adjusted against old demand | Respond within the window | Agree/disagree with reasons |
| 270A / 271AAC etc. | Penalty | As stated | Reply; immunity under 270AA where available |
What we do
- Identify the notice, the section and the real deadline on day one
- Reconcile AIS/TIS/26AS to the return; assemble documents the Assessing Officer will accept
- Draft and upload the e-Proceedings reply; request a video hearing where the facts need explaining
- Reply to 148A show-cause notices with the limitation and merits objections
- Demand management: stay applications, instalments, rectification of wrong demands
- Appeals before CIT(A) and ITAT, and penalty-immunity applications
Client: A Noida software engineer with US-listed RSUs.
Situation: Notice for non-disclosure of foreign assets after three years of ITR-1 filings that ignored Schedule FA.
Approach: Re-filed the correct forms with Schedule FA, computed the position year by year, and replied showing the omission was disclosure, not concealment of income.
Outcome: Proceedings closed on the reply; no penalty under the foreign-asset provisions.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
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Frequently asked questions
Which income tax notice have I got, and how long do I have?
Read the section on the first page. 143(1) is a processing intimation — act within 30 days if you disagree. 139(9) is a defective return — 15 days to fix it. 142(1) asks for information or a return. 143(2) opens scrutiny. 148A is the show-cause before reassessment; 148 is the reassessment notice itself. 156 is a demand — pay or respond within 30 days. 245 adjusts a refund against an old demand. Every one has a different route on the e-filing portal.
I got a 143(1) with a demand — is it final?
No. It is an automated adjustment (arithmetical errors, mismatches with Form 26AS/AIS, disallowed claims). If it is wrong, file a rectification under section 154 or respond to the proposed adjustment; if it is right, pay before interest grows. Most 143(1) demands we see come from TDS not reflected in 26AS or a wrong regime selection.
Can the department reopen my old returns?
Reassessment under section 148 is subject to time limits — three years from the end of the relevant assessment year in the normal case, extended where escaped income represented by an asset or expenditure is ₹50 lakh or more — and must be preceded by a 148A show-cause notice giving you a chance to respond. The 148A reply is where reassessment is often stopped.
Everything is faceless now — do I still need someone to appear?
Assessment is faceless (e-Proceedings), but the reply quality, the documents and the request for a video hearing decide outcomes, and appeals before CIT(A) and ITAT still need representation. We draft, upload and attend.
What changed under the Income-tax Act, 2025?
From 1 April 2026 the new Act applies with 'Tax Year' terminology and renumbered sections; notices for earlier years continue under the 1961 Act. A reply must cite the correct Act and section for the year in question — mixing them is a common error in templated replies.
What if I ignore the notice?
Best-judgment assessment under 144, penalties (270A for under-reporting, 272A for non-compliance), interest, and in reassessment cases the loss of the chance to explain before the notice. Even a request for more time is better than silence.