An income tax assessment is the department's examination of your ITR. Section 143(1) is an automated intimation from CPC; 143(2) is a scrutiny notice; 143(3) is the final assessment order after scrutiny; 144 is a best-judgment order when you don't respond; and 148 re-opens a past year where income escaped assessment. Most notices carry a 30-day response window on the e-Proceedings portal.
Types of Assessment Notices — Decision Table
Every common income tax assessment notice, who issues it, your timeline to act, and its purpose. Section numbers are those retained under the Income-tax Act, 2025 (effective AY 2026-27), which restated the earlier 1961-Act scheme.
| Section | Notice / Order | Issued By | Your Timeline | Purpose |
|---|---|---|---|---|
| 143(1) | Intimation (auto) | CPC Bengaluru | 30 days if demand | Arithmetic fixes, TDS/26AS mismatch, inconsistent claims |
| 143(2) | Scrutiny notice | Assessing Officer | As specified | Selects the return for detailed examination |
| 143(3) | Assessment order | Assessing Officer | Appeal 30 days | Final order after scrutiny; determines income & tax |
| 144 | Best-judgment order | Assessing Officer | Appeal 30 days | Estimated assessment when you fail to file/respond |
| 147/148 | Reassessment notice | Assessing Officer | File ITR | Re-opens a past year where income escaped assessment |
| 148A | Show-cause (pre-148) | Assessing Officer | 7 days+ | Mandatory opportunity before a 148 notice |
| 156 | Demand notice | Assessing Officer | Pay 30 days | Communicates the tax demand; interest on delay |
Faceless assessment (National Faceless Assessment Centre) handles most 143(3) scrutiny electronically. Verify every notice under "e-Proceedings" on incometax.gov.in.
Most taxpayers only ever get a 143(1) intimation — a routine, computer-generated processing summary. It is not an audit. Only a 143(2) notice means your return has actually been picked for scrutiny.
Section 143(1) — Intimation from CPC
After you file, the Centralised Processing Centre (CPC) processes the return electronically and may issue an intimation under Section 143(1) — generally within 9 months from the end of the financial year in which the return was filed. It compares the tax the system computes with what you declared.
- Arithmetical errors in the return
- Incorrect claims apparent from information within the return itself
- Disallowance of a loss or deduction claimed beyond the due date / audit report
- TDS or tax-credit mismatch — Form 26AS / AIS vs what you claimed
- Any resulting refund, demand, or "no change" outcome
If it shows a demand, respond within 30 days: pay it, agree/disagree online, or file a rectification under Section 154 if there is an apparent error. If it shows a refund, no action is usually needed.
Got a 143(1) demand or a TDS mismatch you don't agree with?
Get It Resolved →Scrutiny — Section 143(2) & 143(3)
A Section 143(2) notice means your return is selected for scrutiny — via Computer-Aided Scrutiny Selection (CASS) or for specific risk flags. It must be served within 3 months from the end of the financial year in which the return was filed. You reply through the e-Proceedings module.
After reviewing your submissions, the AO passes the final assessment order under Section 143(3), determining total income and tax. Any additions or disallowances flow into a Section 156 demand notice. Disagree? File an appeal to the Commissioner (Appeals) in Form 35 within 30 days.
Scrutiny outcomes turn on evidence. Keep bank statements, Form 26AS, AIS/TIS, invoices, capital-gains statements and sale/purchase deeds ready and reconciled with your ITR before you draft the reply — a vague response invites additions.
Received a 143(2) scrutiny notice? Let a CA draft and file the reply.
Handle My Scrutiny →Section 148 — Income That Escaped Assessment
A Section 148 notice re-opens an earlier year where the AO believes income escaped assessment. Before it, the AO must issue a Section 148A show-cause notice and give you at least 7 days to explain. You then file a fresh ITR for that year within the time allowed.
| Scenario | Time Limit to Re-open |
|---|---|
| Normal case (escaped income ≤ ₹50 lakh) | 3 years from end of the relevant AY |
| Escaped income > ₹50 lakh (asset/entry-backed) | Up to 5 years from end of the relevant AY |
| With sanction of the specified authority | Extended timeline per the current reassessment scheme |
The reassessment time limits were rationalised by the Finance Act, 2024 (from 1 Sep 2024) — broadly 3 years normally and up to 5 years for large-value escapement, replacing the earlier 10-year outer limit. Older notices may still follow the earlier regime.
Section 144 — Best-Judgment Assessment
If you don't file the return or ignore the notices, the AO can complete a best-judgment assessment under Section 144 — estimating your income from available data, usually to your disadvantage. Penalty under Section 270A (under-reporting/misreporting) and, in serious cases, prosecution can follow.
You are usually fine if
- You only received a 143(1) intimation with no demand
- You filed within due date and 26AS/AIS matches
- You respond to every notice within the deadline
Act urgently if
- You have a 143(2) scrutiny or 148 reassessment notice
- A 143(1) or 156 demand is unpaid past 30 days
- You have not filed the ITR the notice refers to
Facing a 148 reassessment or a 144 best-judgment order?
Talk to a Tax Expert →How to Respond to a Notice Online
All replies go through the e-Proceedings module on the income tax portal. The flow is the same for 143(1), 143(2) and 148 notices:
- Log in at incometax.gov.in with your PAN
- Open Pending Actions → e-Proceedings
- Select the relevant notice / DIN
- Draft a point-wise written reply
- Attach 26AS, AIS/TIS, bank & invoice proofs
- Submit and download the acknowledgement
- Track status until the order is passed
- File appeal / rectification if you disagree
Every genuine communication carries a Document Identification Number (DIN). Verify it under "Authenticate Notice/Order" on incometax.gov.in before acting — this filters out fake notice scams.
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