Faceless Notice Response & Appeal Filing
Legal representation and written submission drafting for Income Tax Notices received u/s 143(1), 143(2) Scrutiny, 142(1), 148 Reassessment, and CIT(Appeals) Form 35 filing by B. Mallesh & Co., Chartered Accountants.
1. Income Tax Notice Categories & Legal Action
Section 143(1) Tax Demand / Mismatch Intimation
Issued by CPC for tax calculation differences or TDS/AIS mismatches. Requires filing a Rectification Application u/s 154 or revised submission.
Section 143(2) Faceless Scrutiny Assessment
Selection of tax return for detailed audit by National Faceless Assessment Centre (NFAC). Requires comprehensive paper trail and written submissions.
Section 148 Income Escaping Assessment (Reopening)
Reopening of past assessment years based on high-value transaction flags. Requires legal reply to Section 148A show-cause notice.
2. CIT(Appeals) First Appeal Filing (Form 35)
If an adverse assessment order or high tax demand is passed by the Assessing Officer, an appeal can be filed electronically before the Commissioner of Income Tax (Appeals) in Form 35 within 30 days of service of order u/s 246A along with Stay of Demand application u/s 220(6).
3. Mandatory Document Checklist
Required Uploads for Notice Representation
- Copy of IT Notice / Intimation Order with DIN number
- Original ITR Acknowledgement & Computation
- Bank Statements & Transaction Vouchers
- Written Explanation / Source of Funds Proof
4. Step-by-Step Notice Response Process
Step 1: DIN Verification & Case Legal Analysis
Verifying Document Identification Number (DIN) and analyzing statutory grounds of notice.
Step 2: Written Submission Drafting & Portal Submission
Drafting detailed point-by-point legal response, attaching supporting evidence, and uploading on e-Proceedings portal.
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Mancherial Office Contact
B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208