Question 1

What types of Income Tax notices does TaxQue handle?

Accepted Answer

We resolve all types of Income Tax notices: Section 143(1)(a) Prima Facie Adjustment Notices, Section 139(9) Defective Return Notices, Section 142(1) Inquiry Notices, Section 148 / 148A Reassessment Notices, Section 156 Tax Demand Notices, Section 245 Refund Adjustment Notices, and Section 271 / 270A Penalty Notices.

Question 2

What should I do immediately upon receiving an Income Tax notice?

Accepted Answer

Do not panic or ignore the notice. Note the statutory reply deadline (usually 15 to 30 days) and share the notice PDF along with the Document Identification Number (DIN) with TaxQue. Our CA team reviews the underlying assessment records and drafts a legally sound point-by-point response.

Question 3

What is a Section 143(1)(a) adjustment notice and how is it resolved?

Accepted Answer

Section 143(1)(a) is an automated notice from CPC Bengaluru highlighting mathematical errors, inconsistent deductions, or mismatches between your ITR and Form 16/26AS/AIS. We file an online response on the e-filing portal explaining the variance or submit a Section 154 rectification request to delete unlawful tax demands.

Question 4

What happens if I receive a Section 139(9) Defective Return notice?

Accepted Answer

Under Section 139(9), the department declares a return defective if required schedules (such as balance sheet, P&L, or capital gain details) were omitted or the wrong ITR form was filed. You have 15 days to rectify the defect. TaxQue prepares and uploads the corrected XML/JSON file to validate your return.

Question 5

Who will draft our legal response and represent our case at TaxQue?

Accepted Answer

Your notice reply is drafted by an experienced Chartered Accountant and reviewed by a Senior Direct Tax Advocate. We cite relevant High Court and Supreme Court rulings, ITAT precedents, and CBDT circulars to build a robust defense.

Question 6

What happens if I fail to respond to an Income Tax notice on time?

Accepted Answer

Failing to respond leads to Best Judgment Assessment under Section 144, where the assessing officer computes tax on estimated income, confirms high tax demands, levies 50% to 200% penalties under Section 270A, and initiates bank account freezing under Section 226(3).

Question 7

What is a Section 148 / 148A Reassessment notice?

Accepted Answer

Section 148 notices are issued when the assessing officer has reason to believe income escaped assessment (for up to 3 to 10 past financial years). Under Section 148A, the officer must first provide an opportunity to show cause (Section 148A(b)). TaxQue drafts a comprehensive legal objection against unlawful reopening of past assessments.

Question 8

How do you handle Section 245 notice where my current refund is being adjusted against past demands?

Accepted Answer

Section 245 intimates that your current year refund is being withheld to settle an outstanding past tax demand. We investigate past assessment years on the portal, verify whether the old demand is incorrect or duplicate, file rectification/disagreement requests, and secure the release of your full refund.

Question 9

Can TaxQue represent us in Faceless Assessment proceedings?

Accepted Answer

Yes. Under the National Faceless Assessment Scheme (NFAC), all communications are digital. Our CA team prepares written submissions, uploads evidentiary annexures, and attends video conferences before the Faceless Assessment Unit.

Question 10

What is a Section 154 Rectification Application?

Accepted Answer

If the tax officer or CPC made an obvious clerical or factual error (like ignoring advance tax paid or disallowing eligible 80C deductions), we file an online Rectification Application under Section 154 to correct the order and issue your legitimate refund.

Question 11

What if the assessing officer passes an adverse assessment order?

Accepted Answer

If an unfavorable assessment order is passed, you have the statutory right to file a First Appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] in Form 35 under Section 246A within 30 days. TaxQue drafts your Grounds of Appeal and Statement of Facts.

Question 12

Can I request a stay of tax demand while my appeal is pending?

Accepted Answer

Yes. Under CBDT guidelines, upon depositing 20% of the disputed tax demand, an assessee can apply for a formal Stay of Demand under Section 220(6) until the appeal is disposed of by CIT(A). We prepare and file your stay petition.

Question 13

How does TaxQue ensure confidentiality during tax dispute proceedings?

Accepted Answer

All financial ledgers, bank statements, case files, and legal correspondence are protected under strict client-advocate confidentiality protocols on secure encrypted cloud infrastructure.

Question 14

How long does TaxQue take to draft and submit a notice response?

Accepted Answer

Once complete documentation is provided, our direct tax team delivers the draft response for your review within 48 to 72 hours, ensuring submission well before the departmental deadline.

Question 15

Can we settle past tax disputes under dispute resolution schemes?

Accepted Answer

Yes. Whenever CBDT announces dispute resolution or amnesty schemes (like Vivad se Vishwas), our tax litigation team evaluates your savings, computes the waiver of penalties and interest, and files settlement applications.

Question 16

What is TaxQue's fee structure for notice resolution?

Accepted Answer

We provide upfront, transparent fixed fee quotes based on the notice section (e.g. 143(1) adjustment, 139(9) defect, 142(1) inquiry, 148 reassessment, or Section 246A CIT(A) Appeal) with zero hidden charges.

Document Type	Specific Records Required	Purpose / Notes
Income Tax Notice PDF	Official notice copy containing valid Document Identification Number (DIN)	Includes Section 139(9), 143(1)(a), 142(1), 148, or 156 demand notice
Relevant Year ITR & Computation	Filed ITR-V acknowledgment, full ITR form, and CA computation sheet for disputed AY	To verify original declarations
AIS, TIS & Form 26AS Statements	Annual Information Statement and Tax Credit statement for the relevant financial year	To verify third-party reporting by banks/registrars
Transaction Evidence & Bank Statements	Bank statements, registered sale/purchase deeds, loan confirmation letters, broker P&L	To substantiate source of funds and transactions
Chartered Accountant Reconciliation	Reconciliation certificate explaining mathematical or typographical mismatches	Submitted as annexure on e-Proceedings portal

Notice Type / Section	Statutory Response Due Date	Consequence of Default / Delay
Section 139(9) Defective Return	Within 15 days from notice date (extendable on request)	Return treated as invalid (late fees and interest apply)
Section 143(1)(a) Proposed Adjustment	Within 30 days of intimation receipt	Adjustment confirmed and tax demand raised under Section 156
Section 142(1) Inquiry Notice	On or before date specified in notice	₹10,000 penalty under Section 272A(1)(d) + Best Judgment Assessment
Section 148A(b) Show Cause Notice	Within 7 to 30 days as specified	Notice issued under Section 148 to reopen assessment up to 10 past years

Assessment Scenario	Statutory Time Limit for Notice	Governing Section
Normal Cases (Escaped Income < ₹50 Lakhs)	Within 3 years from end of relevant Assessment Year	Section 149(1)(a) Income Tax Act
High-Value Cases (Escaped Income >= ₹50 Lakhs)	Within 10 years from end of relevant Assessment Year	Section 149(1)(b) Income Tax Act
Foreign Asset / Overseas Income Cases	Within 16 years from end of relevant Assessment Year	Black Money Act / Section 149
Rectification of Mistake (Section 154)	Within 4 years from end of FY in which order was passed	Section 154(7) Income Tax Act

Parameter	TaxQue Direct Tax Litigation Desk	Local Inexperienced Tax Preparer	DIY Portal Submission
Legal Drafting & Judicial Citations	Substantive legal brief citing ITAT/HC case precedents	Informal one-paragraph letter with no legal grounding	Zero legal defense (submits raw documents)
Forensic Cash/Bank Reconciliation	Structured source-of-funds cash flow statements	Submits unorganized bank statements	Incomplete document attachments
Penalty Waiver Representation	Applications under Section 270AA for penalty immunity	Unaware of statutory penalty immunity provisions	Faces full 200% misreporting penalties
Demand Drop Success Rate	96%+ tax demands dropped or rectified	Frequent escalation to heavy demand orders	High risk of adverse orders

Accounting

Income Tax Notice Resolution

Timeline conditions

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Right Plan For Income Tax Notice Resolution

Income Tax Notice Response & Faceless Assessment Dispute Resolution

What is Income Tax Notice Resolution?

Section 144 Best Judgment Assessment Warning

How to Get Started

Notice Diagnostics & AIS Forensic Reconciliation

Legal Drafting & Documentary Dossier Setup

E-Proceedings Submission & Final Order Clearance

Documents Required for Income Tax Notice Resolution

Statutory Response Deadlines & Penalty Matrix

Statutory Time Limits for Reopening Assessments (Section 149)

Why Choose Income Tax Notice Resolution

Senior Tax Advocate & CA Defense

Forensic Data Matching

Faceless Assessment Representation

Eligibility & Scope for Notice Resolution

1All Assessees

TaxQue Notice Defense vs Generic Local Agent Replies

Key Features of TaxQue Notice Resolution Services

24-Hour Notice Audit

Section 270AA Immunity Filing

Rectification & Refund Release

Frequently Asked Questions

What Our Clients Say

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