A Section 143(2) notice means your return is under scrutiny — not a routine 143(1) intimation. Limited vs complete scrutiny, AIS/26AS packs, and hearing strategy decide whether the case closes cleanly or becomes an adverse order. PJRJ’s checklist for Delhi NCR taxpayers.
A 143(2) notice is the start of the assessment file
When the portal shows a notice under Section 143(2) of the Income-tax Act, 1961 (Section 269(2) of the Income-tax Act, 2025), the return is under scrutiny. The quality of the first reply often decides whether the Assessing Officer closes the selected issues or builds toward an addition. Template letters and incomplete AIS reconciliations are how clean returns become contested demands.
Limited scrutiny vs complete scrutiny
Limited scrutiny is issue-bound. Complete scrutiny allows a wider enquiry. In either case, answer what is asked with documents — not with a narrative of your entire business history. If the department seeks to expand limited scrutiny, the expansion itself may need to be tested against the applicable instructions and law.
What a strong 143(2) reply pack looks like
| Notice issue (examples) | Core annexures |
|---|---|
| AIS / 26AS mismatch | Portal extracts, bank credits, TDS certificates, reconciliation sheet |
| Capital gains / securities | Contract notes, demat statements, cost of acquisition workings |
| Cash deposits / high-value transactions | Bank statements, cash book, source explanation with evidence |
| Business income / expenses | Ledgers, invoices sample, GST turnover bridge where relevant |
Faceless hearings still need a human file
Most NCR scrutinies run on the faceless portal. Uploads must be complete, legible, and indexed. When a video or physical hearing is fixed, take the same annexure set — the officer should not see a different story from the one already on the portal.
After the order
- 1If the assessment is accepted, archive the full 143(2) pack for the next selection cycle.
- 2If there is an addition, evaluate rectification vs CIT(A) on limitation and merit.
- 3Stay of demand is a separate prayer — not a sentence in the covering letter.
- 4ITAT handoff should carry the assessment record, not a fresh oral brief.
Need a Section 143(2) reply?
PJRJ & Associates represents scrutiny cases from Delhi and Gurgaon — issue mapping, AIS/26AS packs, portal compliance, hearings, and CIT(A) or ITAT escalation. This article is general reading, not an opinion on your PAN or notice.
- 1Section 143(2) notice analysis and issue mapping
- 2AIS / 26AS / books reconciliation annexures
- 3Faceless and physical hearing representation
- 4CIT(A) appeal drafting from the same assessment file
Talk to a PJRJ partner
Need filing, formation, FEMA, or tax advice on this topic? Reach a partner in Delhi or Gurgaon — WhatsApp-first for India and overseas clients (IST hours).
Quick answers
Direct answers to common questions on this topic.
A notice under Section 143(2) of the Income-tax Act, 1961 (Section 269(2) of the Income-tax Act, 2025) means the Assessing Officer has selected your return for scrutiny for that assessment year. It is different from a processing intimation under Section 143(1).
No. Section 143(1) is automated processing / intimation. Section 143(2) opens scrutiny assessment. Treating a 143(2) like a 143(1) mismatch letter is a common and expensive mistake.
Limited scrutiny confines the enquiry to the issues selected in the notice (for example capital gains or large cash deposits). Expanding scope needs a valid process. Do not volunteer unrelated years or heads without advice.
Typically AIS/TIS/26AS extracts, bank statements, sale deeds or broker contract notes for capital gains, loan confirmations, expense ledgers for business cases, and a reconciliation that ties each notice issue to the ITR schedule.
Yes. The income-tax representation desk drafts issue-wise replies, manages faceless compliance and hearings, and escalates to CIT(A) or ITAT when the order requires it.
Ready to discuss your requirements?
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