ITR
Check whether a scrutiny notice was issued in time
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Facts
A Sec 143(2) notice must be served within three months from the end of the financial year in which the return was filed. A notice served after that date is open to challenge.
Provisions and law
- Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)Officer may select a return for scrutiny by serving a notice within three months from the end of the financial year in which the return was filed.
Analysis
Your return filed in July 2025 falls in FY 2025-26, which ends on 31 March 2026. Three months from then is 30 June 2026. If the notice was served after that, raise the point in your first reply and keep proof of the service date, such as the email time stamp. Still answer the issues on merits, so you are protected if the time point is not accepted.
Conclusion
- Find the date you filed the return.
- Work out the last date for serving the notice.
- Check the date the notice was actually served.
- If late, raise it in writing in the first reply and also answer on merits.
A Savvy can do this for you
Scrutiny assessment, Sec 143(2) (now 270(8))
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