What are Income Tax Notices?

Income Tax Notices are official communications from the Income Tax Department indicating discrepancies, issues, or requests for additional information related to your filed tax returns. These notices can be routine checks or may highlight specific concerns.

Common Types of Income Tax Notices:

Notice Under Section 139(9): Issued for defective returns requiring rectification.

Notice Under Section 142(1): Inquiry before assessment requiring additional information.

Notice Under Section 143(1): Intimation of preliminary assessment results.

Notice Under Section 143(2): Scrutiny notice for detailed examination.

Notice Under Section 148: Income escaping assessment requiring a revised return.

Notice Under Section 156: Demand notice specifying the payable amount.

What are GST Notices? :

GST Notices are issued by the GST Department to address issues, discrepancies, or compliance-related matters in the filed GST returns. These notices ensure proper adherence to GST laws.

Common Types of GST Notices:

GSTR-1 Notice: For discrepancies in outward supplies.

GSTR-3B Notice: For mismatches between GSTR-3B and GSTR-1/2A.

Notice for Non-Filing: Issued when GST returns are not filed on time.

Notice for Demand and Recovery: Issued for unpaid or short-paid tax.

Show Cause Notice: Show Cause Notice: Issued for serious non-compliance or fraud.

What is an Appeal? :

An appeal is a formal process where taxpayers challenge the decisions or demands made by tax authorities. It provides an opportunity to present your case and resolve disputes.

Income Tax Appeals:

Commissioner of Income Tax (Appeals)

Income Tax Appellate Tribunal (ITAT)

High Court

Supreme Court

Income Tax Appeals:

First Appellate Authority (FAA)

Appellate Tribunal

High Court

Supreme Court