Income Tax Notice

Notice u/s 139(9): Issued in response to a defective ITR filed by the taxpayer.

Notice u/s 156: Sent when a taxpayer is required to pay a specific tax demand amount.

‍Notice u/s 245: Served when a taxpayer's refund is withheld for adjustment against outstanding tax liability.

‍Proposed Adjustment u/s 143(1)(a): Issued when there are errors in the submitted ITR, and tax authorities propose adjustments.

‍Intimation u/s 143(1): Pertinent when additional tax payment is due or when a refund is issued for an amount less than expected.

‍Notice u/s 133(6): Sent to request information or documents from the taxpayer.

These notices indicate that a decision has been made without the taxpayer's participation or compliance due to non-cooperation or non-compliance.

Notice under Section 142(1): Sent to obtain specific documents or information from the taxpayer.

‍Notice under Section 143(2) for scrutiny assessment u/s 143(3): A notice issued if the Tax Department decides to scrutinize the taxpayer's ITR.

‍Notice under Section 148A(d): An assessment to determine whether a notice u/s 148 should be issued.

‍Notice under Section 148: Used to reopen a taxpayer's assessment when taxable income has escaped assessment. The taxpayer must file an Income tax return u/s 148 in response.

‍Notice under Section 148A(b): The Assessing Officer (AO) provides an opportunity for the taxpayer to respond to a potential notice under Section 148 based on information indicating escaped income assessment.

These notices indicate that a decision has been made without the taxpayer's participation or compliance due to non-cooperation or non-compliance.