What is the difference between scrutiny and reassessment?

Scrutiny is a detailed examination of a return that has been selected for review. Reassessment reopens a year that has already been assessed or processed, because the department believes income has escaped tax. Each follows its own procedure and time limits.

How long do I have to file an appeal against an order?

The time limit is short and is counted from the date the order is served, so it is best to speak to us at once. We confirm the limit for your order and the form to be used when we review it.

Can you represent me if the hearing is online?

Yes. Many assessment and appeal hearings are conducted online. With your authorisation, we can submit replies and attend hearings where the law allows a chartered accountant to represent you.

Do you help with returns as well, or only with disputes?

Our support on this page is for notices, assessments and appeals. If you also need help keeping your returns and records in order, tell us when you get in touch and we will suggest how to arrange it.

Assessments Answered Clearly

Income Tax Appeals and Assessments

An income tax notice should be answered against the relevant return, supporting records and the issues raised. We help individuals and businesses reconcile the facts, prepare assessment responses and evaluate appeals against disputed orders. We confirm the applicable procedure and deadline for each matter.

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About the Service

Understanding Income Tax Appeals and Assessments

An income tax assessment is the department's examination of the income you reported. It can start with a simple query on an intimation, grow into a detailed scrutiny, or reopen an earlier year altogether. Most assessments are now handled online, which makes it more important that each reply is complete, consistent and filed through the right channel before the deadline.

If you do not agree with an assessment order, a penalty order or a demand, the law provides a route to challenge it, usually beginning with an appeal to the first appellate authority and, if needed, a further appeal to the Income Tax Appellate Tribunal. We prepare these appeals so that the grounds, the facts and the evidence all line up.

Our team is based in Gandhi Nagar, Delhi, supporting clients across Delhi-NCR and remotely across India. We confirm any on-site or hearing requirements when agreeing the engagement.

Who Needs This Service

Individuals, professionals and traders who have received a scrutiny or enquiry notice
Companies, LLPs and firms facing a reassessment of an earlier year
Taxpayers who have received a demand, penalty or adjustment they believe is wrong
Businesses with a mismatch between their return and the information the department holds
Taxpayers whose refund has been delayed or adjusted without a clear explanation

What Is Included

Reply to notices seeking information, clarification or documents
Representation in scrutiny, faceless and reassessment proceedings
Response to defective-return notices and intimation mismatches
Rectification applications for mistakes apparent from the record
Appeals to the first appellate authority and onward appeals to the Tribunal
Responses to penalty proceedings and applications for stay of demand
Refund follow-up and reconciliation with department records
Review of the position year by year, so that one dispute does not repeat in the next

Benefits

Replies that match your books and your returns, with fewer follow-up queries
A clear explanation of what the department is asking and why
Appeals drafted within time and supported by organised evidence
A calmer, more predictable experience of a stressful process
Lessons from the assessment applied to the following year's return

What You Receive

A note on the notice or order and the date by which you must act
A checklist of the documents and explanations required
A draft reply or appeal for your approval before filing
Filing acknowledgements and a record of each submission
A short summary after every hearing or order, with the next step

How We Work

How We Assist with Income Tax Appeals and Assessments

Read and Date-Check
We study the notice or order, note the section and the year, and confirm the response deadline and the mode of filing.
Reconcile Your Position
We compare the return, the books and the department's data, and identify what is accepted, what is explained and what is in dispute.
Draft and File
We prepare the reply or appeal with supporting documents, share it with you for review and file it on the portal or before the authority.
Track to Closure
We follow hearings, orders and any resulting demand or refund, and advise on rectification or appeal if the outcome is not acceptable.

Documents We May Ask for

The notice, order or intimation, with its reference number and date
Income tax returns, computations and acknowledgements for the year concerned
Form 26AS or the annual information statement, and tax payment challans
Books of account, bank statements and supporting invoices
Proof for deductions, exemptions or investments claimed
Earlier replies filed, if any

The exact list depends on the issue raised. We confirm it after reading the notice.

Why Choose MSG & Associates

A chartered accountancy firm that also prepares the returns and accounts these assessments examine, which keeps replies consistent with the books
Plain-language explanations of what the notice means and what each option involves
Based in Delhi, working with taxpayers across India through secure online channels
A habit of reading the entire file before replying, so that nothing is conceded by oversight

Questions