Answer

1. F

   Facts

   After the return, the officer, usually through faceless assessment, issues notices asking for documents and explanations. A draft or show cause may be given before additions are made. The process ends with a reassessment order.

2. P

   Provisions and law

   • Sec 144B (now Sec 273)Assessments and reassessments are done in faceless mode through the e-Proceedings system
   • Sec 142(1) (now Sec 268(1))The officer can ask for accounts, documents and information during assessment
   • Sec 153 (now Sec 286)Time limits for completing assessments and reassessments
3. A

   Analysis

   Reassessments are mostly faceless under Sec 144B (now Sec 273), with notices under Sec 142(1) (now Sec 268(1)) for documents. Reply to each notice fully and on time, and ask for a personal hearing by video if additions are proposed. If you do not reply, a best judgement assessment can follow. The final order shows any addition, tax and interest, with a notice of demand.

4. C

   Conclusion

   1. 1Track every notice in e-Proceedings.
   2. 2Reply in full with documents by each date.
   3. 3Request a video hearing if an addition is proposed.
   4. 4Review the final order and plan appeal if needed.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.