Scrutiny Assessment · Panaji, Goa
Selected for income tax scrutiny? Our Chartered Accountants in Goa handle the entire Section 143(2) assessment — filing the vakalatnama, collating evidence, appearing before the AO, and defending your return against additions and disallowances.
Overview
A Section 143(2) scrutiny notice means the Assessing Officer has picked your return for detailed examination. This is not a routine processing — it involves hearings, questionnaires, and production of books and documents. An ill-prepared response or missed hearing can result in significant additions to your income and unexpected tax demands.
We take over from the moment the notice is received: filing your authorisation, organising documentation, preparing submissions for each hearing and appearing as your authorised representative. This service is closely related to our Section 142(1) inquiry response and Section 144 best judgment services.
What's covered
Full representation from notice to assessment order.
Book a free review →Assessing the scope and risk of the scrutiny and planning the response strategy from day one.
Filing your authorisation so we can appear and correspond with the AO on your behalf.
Organising books, bank statements, deduction proofs and transaction evidence requested by the AO.
Drafting detailed, legally sound written replies to each query and questionnaire issued by the AO.
Appearing at every hearing, seeking adjournments where needed and presenting your case professionally.
Reviewing the assessment order and advising on appeal options if unjustified additions are made.
Our process
Share the 143(2) notice; we review and map the scrutiny scope.
We file vakalatnama and compile a complete evidence dossier.
We attend all hearings and file written replies to the AO's queries.
We review the order and advise on rectification or appeal if needed.
Frequently asked questions
A Section 143(2) notice is issued by the Assessing Officer when the Income Tax Department selects your return for detailed scrutiny. It requires you to appear and/or produce books of accounts, evidence and documents to verify the correctness of your income, deductions and tax paid. It is a formal assessment proceeding, more serious than the automated 143(1)(a) intimation.
Returns are selected for scrutiny through CASS based on risk parameters, high-value transactions, mismatch with third-party data, or manual selection by the AO. Receiving a 143(2) notice does not necessarily mean any error in your return.
The notice specifies a hearing date on which you or your authorised representative must appear before the AO. Missing the hearing without seeking adjournment can lead to an ex-parte best judgment assessment under Section 144. We file a proper vakalatnama and appear on your behalf, seeking adjournments where necessary.
Commonly requested documents include ITR and computation of income, audited financial statements or books of accounts, bank statements, TDS certificates, investment proofs, capital gains computation with sale deeds and purchase documents, foreign remittances, and source of cash deposits or high-value transactions flagged by the AO.
Yes. If the AO is not satisfied with the explanation or documents provided, they can make additions to your total income. Our role is to proactively provide evidence that prevents or minimises such additions.
The AO passes a scrutiny assessment order under Section 143(3). If additions are made and you disagree, you can file an appeal before the Commissioner of Income Tax (Appeals) within 30 days. We assist at every stage including post-assessment appeals.
A Section 143(2) scrutiny must generally be completed within the time limit specified under the Income Tax Act. The process can take several months involving multiple hearings, questionnaires and submissions. We manage the entire correspondence and hearing schedule on your behalf.
Contact N D Savla & Associates in Panaji, Goa immediately on receiving the notice. We review the notice, file a vakalatnama, collate relevant documents and represent you before the Assessing Officer throughout the scrutiny.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll take over the entire scrutiny process — no obligation.