Specialised practice
Tax Notices — Replies & Representation
A notice is not an accusation, and it is not a demand. It is a step in a procedure that has a defined answer and a defined deadline. The work is to identify which, and to put the position on the record properly the first time.
Most notices under the Income-tax Act and the GST law are procedural. Some ask for information the department already believes it is missing; some propose an adjustment and invite an explanation; some open a full examination of a year. Very few require the alarm they usually cause. What they do all share is a stated period within which a reply must be filed, and a consequence if it is not.
The risk in handling a notice without help is rarely that the taxpayer says something untrue. It is that the reply answers a different question from the one asked, omits the document that would have settled the point, or concedes a position that then has to be argued back at appeal. A reply is part of the record. It is read again by the appellate authority, and by the Tribunal after that.
This firm reads the notice against the provision it is issued under, checks what the record actually shows, and drafts a reply that can be defended at the next level rather than abandoned there.
Income tax notices
- Defective return — s.139(9) of the 1961 Act / s.263(7) of the 2025 Act
- Processing of the return and intimation — s.143(1) / s.270(1)
- Communication of proposed adjustments before intimation — s.143(1)(a) / s.270(2)
- Call for return, accounts or information — s.142(1) / s.268
- Selection for scrutiny assessment — s.143(2) / s.270(8)
- Scrutiny assessment order — s.143(3) / s.270(10)
- Best judgment assessment — s.144 / s.271
- Income escaping assessment — s.147 and s.148 / s.279 and s.280
- The enquiry preceding a reassessment notice — s.148A / s.281
- Call for information, including from third parties — s.133(6) / s.252
- Rectification of a mistake apparent from the record — s.154 / s.287
- Notice of demand — s.156 / s.289
- Adjustment of a refund against an outstanding demand — s.245 / s.438
- Penalty for under-reporting or misreporting of income — s.270A / s.439
Section references are given under the Income-tax Act, 1961 first and the Income-tax Act, 2025 second. The 2025 Act came into force on 1 April 2026 and applies from tax year 2026-27 onwards, while proceedings already begun under the 1961 Act continue to be governed by that Act until they conclude. Both therefore remain in play — an appeal filed today may well concern an assessment made under the earlier Act.
GST notices
- Form GSTR-3A — failure to furnish returns
- Form ASMT-10 — discrepancies noticed on scrutiny of returns under section 61
- Form ADT-01 — audit by the tax authorities under section 65
- Forms DRC-01A and DRC-01 — intimation and show cause notice under sections 73 and 74
- Section 70 — summons to give evidence or produce documents
- Forms REG-03 and REG-17 — registration queries and proposed cancellation
- Form RFD-08 — proposed rejection of a refund claim
- Notices arising from mismatch between GSTR-1, GSTR-3B and GSTR-2B
Representation
- Appearance before the assessing and adjudicating authorities
- Faceless assessment through the portal — s.144B of the 1961 Act / s.273 of the 2025 Act
- Personal hearings, including through video conferencing
- Adjournment requests where the period allowed is not workable
- Filing of written submissions, paper books and supporting documentation
- Attendance on summons proceedings
When this applies
Situations this covers
A notice has arrived and you do not know if it is serious
Some intimations require no action at all. Others start a clock that cannot be restarted. Identifying which is the first thing that happens, and it usually takes a single reading.
The period allowed is short and the records are scattered
Where the documents cannot realistically be assembled in time, an adjournment can be sought. It is better sought early, with a reason, than after the date has passed.
You replied, and a further notice followed
This ordinarily means the reply did not close the point — either the question was read differently, or the supporting document was not enclosed. The second reply is the one that matters.
An adjustment has been proposed against your return
A proposed adjustment under section 143(1)(a), or a discrepancy raised in ASMT-10, is a proposal. It becomes final if it is not answered.
A demand has been raised, or a refund adjusted against it
A demand under section 156, or an adjustment under section 245, can be contested — but the route depends on how the demand arose, and there may be a parallel appeal to file.
Summons have been issued
Summons under section 70 of the GST law carry their own obligations. What is said and produced at that stage forms part of the record for everything that follows.
Method
How the work runs
- 01
Read the notice against the provision
The section or form under which a notice is issued determines what has to be answered, what the authority may do next, and how long you have. This is settled first, before any drafting.
- 02
Reconstruct what the record shows
The return, the computation, the books, the returns filed by counterparties, and any earlier correspondence are read together, so the reply is consistent with everything already on file.
- 03
Assess the position honestly
Where the department is right, saying so early and paying the tax usually costs less than contesting it. Where it is not, the grounds are identified before the reply is drafted.
- 04
Draft the reply and assemble the annexures
The reply answers the question asked, states the provision relied on, and encloses the documents that support it. Written submissions are prepared with the appellate stage in mind.
- 05
File and represent
Filing is done within the period allowed, through the portal or as the notice directs, and the hearing is attended — in person, by video conferencing, or through the faceless system as applicable.
- 06
Follow the matter through
Further notices, the order when it comes, and the decision on whether to accept it, seek rectification, or appeal — with the limitation period diarised.
Questions
Commonly asked
General information on procedure. It is not advice on any particular matter.
What happens if a notice is simply ignored?
It depends on the notice. Where a reply is required and none is filed, the authority is generally entitled to proceed on the material it has — which in an assessment can mean an assessment made to the best of its judgement, and separately, penalty proceedings. A demand that follows becomes recoverable. Ignoring a notice does not make the underlying question go away; it removes your opportunity to answer it.
Can the time to reply be extended?
An adjournment can be requested, with reasons, and is often allowed where the request is made before the date and the reason is genuine. It is not automatic, and it is not available for every kind of notice. Where a statutory limitation applies rather than a departmental deadline, it cannot be extended at all.
Do I have to attend in person?
Most income tax assessment and penalty proceedings are now conducted through the faceless system, where submissions are filed online and a personal hearing, if granted, is held by video conferencing. GST proceedings vary — adjudication and audit are often conducted in person at the jurisdictional office, and summons under section 70 require personal attendance unless excused.
Is a notice the same thing as a demand?
No. A notice asks for something — a return, information, an explanation. A notice of demand — section 156 of the Income-tax Act, 1961, section 289 of the Income-tax Act, 2025 — or an order raising a liability under the GST law, is a determination that an amount is payable. A demand can be contested, but the route is an appeal or a rectification rather than a reply.
I have already replied myself. Is it too late to hand it over?
No. A reply already filed is part of the record and cannot be withdrawn, but it can be supplemented, explained or corrected in later submissions. It is better to bring in help at the second notice than at the first appeal, and better at the first appeal than at the Tribunal.
What does it cost?
Professional fees depend on the nature of the notice, the period involved and the volume of records to be examined. Fees are discussed and agreed in writing before any work begins. Fee rates are not published on this website.
Have you received a notice?
Replies and appeals run to statutory deadlines. If a notice or order is in hand, the sooner the papers are reviewed the more options remain open.
Related services
- Appeals & TribunalsPreparation and filing of appeals at both the first appellate and tribunal levels, with statements of facts, grounds of appeal and representation.
- Litigation SupportTechnical and documentary support to counsel in tax matters, including case analysis and computation of disputed demands.
- Income TaxTax planning, advisory and return filing for individuals, firms and companies.
- GSTRegistration, periodic returns, annual return and reconciliation, and ongoing GST compliance.