Answer

1. F

   Facts

   A Sec 143(2) notice means your return has been picked for detailed checking. It is not a penalty and not a finding of wrongdoing. The officer will ask questions and documents, then pass an assessment order.

2. P

   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.
   • Sec 143(3), Income-tax Act 1961 (now Sec 270(10), Income-tax Act 2025)Officer passes a scrutiny assessment order after considering evidence.
   • Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)Assessments are done in faceless mode through the National Faceless Assessment Centre.
3. A

   Analysis

   Returns are picked by risk rules or at random. The first notice usually states whether it is limited scrutiny on named issues or complete scrutiny. Later notices under Sec 142(1) (now Sec 268(1)) ask for specific documents. A calm, issue-by-issue reply with proof is what decides the result.

4. C

   Conclusion

   1. 1Open the notice under e-Proceedings and note the issues and reply date.
   2. 2Make a list of documents needed for each issue.
   3. 3Prepare a short written reply per issue with attachments.
   4. 4Submit before the due date and save the acknowledgement.

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