A notice under Section 143(2) is issued when your return is selected for detailed scrutiny to verify correctness of income, deductions, or claims. You must respond with all supporting documents.

Faceless assessment is a digital process introduced by the Income Tax Department where interactions, document submissions, and notices are handled electronically, eliminating face-to-face meetings.

Do not ignore the notice. Read it carefully, identify the section and reason, gather supporting documents, and respond within the stipulated time. Seek professional help if required.

If the notice is under Section 139(9) for defective return, you can revise or correct your return. For other notices, a written reply with justification and evidence is typically required.

Non-response can result in a best judgment assessment, leading to additional tax liability, penalties, and even prosecution in severe cases. Always respond promptly.

Assessment timelines vary based on the complexity of the case. Typically, faceless assessments are concluded within 6–12 months from the end of the financial year in which the return was filed.

Yes, you can authorize a Chartered Accountant or Tax Consultant to represent you and respond to the tax authorities on your behalf during the assessment proceedings.

A reassessment is conducted when the Assessing Officer has reason to believe that some income has escaped assessment. A fresh notice is issued, and the ITR is re-examined for that year.

Yes, if the Assessing Officer finds under-reporting or misreporting of income, penalties under Section 270A or Section 271 can be imposed. Timely rectification and good faith disclosures may reduce penalties.