Answer

1. F

   Facts

   Until the final order is passed, you can still file a reply on the portal, and the officer may consider it. Once the order is passed, the remedy is an appeal or, for clear errors, rectification.

2. P

   Provisions and law

   • Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
   • Sec 246A, Income-tax Act 1961 (now Sec 357)A best judgment assessment order can be appealed before the Commissioner (Appeals).
3. A

   Analysis

   Check e-Proceedings: if the proceeding is still open and the response option is active, upload your reply immediately with a short apology and reason for delay. If the order is already passed, do not reply to the notice; instead file Form 35 within 30 days of the demand, with your facts and a request to admit evidence. Speed matters either way.

4. C

   Conclusion

   1. 1Check if the proceeding is still open on e-Proceedings.
   2. 2If open, file your full reply at once.
   3. 3If closed, download the order and demand.
   4. 4File Form 35 within 30 days.
   5. 5Ask the Commissioner (Appeals) to admit the evidence you could not file.

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