Scrutiny assessment notice: how to reply
CASS selection; issued within 3 months of the FY-end of filing
- Section
- 143(2), 270(8)
- Form names
- No form number printed
- Time to reply
- As specified in the notice (usually about 15 days). No fixed day count in the section
- Reply goes on
- e-Proceedings: response to the notice
What the notice is
CASS selection; issued within 3 months of the FY-end of filing
Filed through e-Proceedings (faceless).
Time limit to reply
As specified in the notice (usually about 15 days). No fixed day count in the section. Set by the officer or left to discretion; the date is stated in the notice.
- Adjournment is at the officer's discretion.
- Reply: officer's discretion. Service limit: none stated in the section.
- The notice must be served within 3 months from the end of the financial year in which the return was furnished (returns furnished on or after 1 April 2021).
Unverified: This is to be confirmed against the notified text.
Not confirmed
- The period for returns furnished before 1 April 2021 (an older, longer period) was not checked; no date is computed for them.
- The 'about 15 days' reply window is practice, not statute; it is shown only as a hint.
Basis: Income-tax Act 1961, s.143; Income-tax Act 2025, s.270. Rule last reviewed 2026-10-02.
Prescribed reply form
e-Proceedings: response to the notice, filed through e-Proceedings (faceless).
Unverified: The field list of this form is to be confirmed against the notified text.
What the reply must include
- issue-wise sub-headings matching the notice's own numbering
- ledger/bank statement references for every figure asserted
- request for CASS selection reasons if not already stated
- clear prayer for no addition, issue by issue
Reply outline
Address every issue raised in the notice with its own sub-heading, in the order the notice raises them; support each with ledgers, bank statements and reconciliations rather than bare assertions. Where the CASS selection reasons are not stated, request them. Cite ITAT/HC/SC precedent for each contested addition and state plainly why no addition is warranted. Keep the tone factual and unhurried, never defensive.
Preliminary submissions
Identify the assessee, AY, notice reference and confirm timely filing of the reply.
Facts of the case
Return filed, income declared, and the issues flagged for scrutiny.
Point-wise reply per issue
One sub-heading per issue raised in the notice, with ledgers and bank statements cited.
Documents relied on
Indexed list of supporting documents attached to the reply.
Law and case lawOptional
Statutory provisions and ITAT/HC/SC precedent supporting each issue.
Prayer for no addition
Request that no addition be made on the issues addressed above.
Request for hearing / adjournmentOptional
Adjournment is discretionary, request only when more time is genuinely needed.
FAQs
What is a Scrutiny assessment notice?
CASS selection; issued within 3 months of the FY-end of filing
What is the time limit to reply to a Scrutiny assessment notice?
As specified in the notice (usually about 15 days). No fixed day count in the section. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.
How is the reply to a Scrutiny assessment notice filed?
On e-Proceedings: response to the notice, through e-Proceedings (faceless).
What should the reply include?
Issue-wise sub-headings matching the notice's own numbering; Ledger/bank statement references for every figure asserted; Request for CASS selection reasons if not already stated; Clear prayer for no addition, issue by issue.
14 days free · No card required
This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.