What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Handling of Income Tax assessment proceedings.
- Timely and structured response to notices and queries from the Assessing Officer.
- Proper preparation and presentation of supporting documents and explanations.
- Assistance in identifying and addressing potential tax issues during assessment.
- Representation based on the applicable provisions of the Income-tax Act.
- Reduced risk of incomplete, inconsistent, or delayed submissions.
How the engagement works
Income Tax assessments are conducted under the applicable provisions of the Income-tax Act, 1961. Depending on the nature of the proceedings, the assessment may involve verification of income, deductions, expenses, transactions, tax credits, and other information furnished by the taxpayer. Proceedings may also involve notices issued under relevant provisions such as Sections 142(1), 143(2), or other applicable sections. Appropriate and timely compliance with statutory notices is essential to protect the taxpayer’s position.
Scenario 1: A taxpayer receives a scrutiny notice from the Income Tax Department and requires professional assistance in preparing the response and supporting documents.
Scenario 2: A business receives queries regarding specific transactions, expenses, deductions, or income reported in its Income Tax Return.
Scenario 3: The Assessing Officer seeks clarification or additional information during ongoing assessment proceedings.
Scenario 4: A taxpayer requires professional representation and assistance in presenting factual and documentary evidence before the Assessing Officer.
Notice Review & Assessment Analysis
We review the Income Tax notice, identify the issues raised by the Assessing Officer, understand the applicable provisions, and determine the information and documents required for the proceedings.
Preparation of Submissions
We prepare structured written submissions, explanations, reconciliations, and supporting documentation addressing the queries and issues raised during the assessment.
Faceless & Portal Representation
We assist with expert navigation of the Faceless Assessment and e-Proceeding portals, including drafting digital submissions, e-Nivaran grievance resolution, and representation via Video Conferencing (VC) where permitted by the Income Tax Department.
General questions
01What is representation before an Assessing Officer?
Representation involves filing structured digital submissions, providing documentary evidence, and presenting the taxpayer’s case before the Assessing Officer (including through the Faceless Assessment portal and Video Conferencing where permitted).
02When should I consult a CA after receiving an Income Tax notice?
It is advisable to seek professional assistance as soon as possible after receiving a notice so that the notice can be reviewed and an appropriate response can be prepared within the prescribed timeline.
03What documents are generally required for an Income Tax assessment?
Documents depend on the nature of the assessment. They may include the Income Tax Return, financial statements, bank statements, invoices, investment records, tax deduction details, transaction records, and other documents relevant to the issues raised in the notice.
04Can you represent us before the Income Tax Department?
Yes, subject to the nature of the proceedings and authorization requirements, we can assist with professional representation and submissions before the Assessing Officer.
05What happens if an Income Tax notice is not responded to on time?
Failure to respond within the prescribed timeline may lead to further proceedings or an assessment based on available information. The appropriate course of action depends on the notice and the circumstances of the case.
06Do you handle scrutiny assessment proceedings?
Yes, we assist clients with scrutiny-related assessment proceedings, including understanding the issues raised, preparing submissions, compiling supporting evidence, and providing representation support.
