Answer

1. F

   Facts

   No. A proposed adjustment is part of the automated processing of your return by CPC. Scrutiny starts only with a separate notice under Sec 143(2), and reopening of an old year needs a Sec 148A process. This notice is far more routine.

2. P

   Provisions and law

   • Sec 143(1)(a) (now Sec 270(2))CPC can adjust the return for listed reasons, but must first tell you and consider a reply given within 30 days
   • Sec 143(2) (now Sec 270(8))Notice that the return has been picked for scrutiny assessment
   • Sec 148A (now Sec 281)Before a Sec 148 notice, the officer must share the information, give a show cause notice and pass a reasoned order
3. A

   Analysis

   Every return goes through processing under Sec 143(1) (now Sec 270(1)), and a variance between your return and third-party data creates this notice automatically. A scrutiny notice under Sec 143(2) (now Sec 270(8)) comes from the faceless assessment unit and asks for documents, which is a different process. Answering this notice properly keeps the matter at the processing stage. Treat it seriously but calmly, and keep your proofs filed.

4. C

   Conclusion

   1. 1Read the notice heading to confirm the section is 143(1)(a).
   2. 2Answer each variance with facts.
   3. 3Keep a copy of the response and proofs.
   4. 4Watch for the final intimation.

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