Notices & appeals

Start with the notice itself

Most notices are routine: they ask for a correction, an explanation of a mismatch or payment of a small balance. What matters is identifying the type of notice, the section it was issued under and the date by which a response is due. Ignoring one is what turns a small issue into a larger one.

Income tax

• Defective return notices and proposed adjustments
• AIS mismatches and requests for information
• Scrutiny and faceless assessment
• Reassessment proceedings for earlier years
• Demand and refund adjustment notices
• Penalty proceedings

GST

Scrutiny of returns, demand notices and show-cause proceedings are answered with reconciliations and supporting records.

Appeals

Where an order is disputed, the first appeal in income tax lies to the Commissioner (Appeals), generally within 30 days of service of the order or demand. A further appeal lies to the Income Tax Appellate Tribunal. GST has its own appellate route and pre-deposit requirements. The time limits are short, so the notice or order should be reviewed promptly.