Answer

1. F

   Facts

   After SCN response, if AO still proposes to add income, they issue a Draft Assessment Order. This is not the final order, you get 7-10 days to object.

2. P

   Provisions and law

   • IT Act, Sec 144B(6) (now 273) | CBDT Scheme 2020, Para 8
3. A

   Analysis

   Your objection to the draft order goes to a Review Unit (different from the Assessment Unit), they independently review whether the addition is justified. If review unit agrees with you, the addition is dropped. If review unit confirms, the final order is passed with the addition. This second chance is built into the faceless system precisely so that unreasonable additions by one AO can be checked by another. Use it, well-drafted objections at draft order stage have a high success rate.

4. C

   Conclusion

   Talk to a Savvy for the exact next step on your case.

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