Answer

ITR

Writing the reply to a Section 144 show-cause

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  1. Facts

    A clear reply is in numbered points that follow the notice, with an index of attachments. It is uploaded as text and PDFs on e-Proceedings.

  2. 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 144B, Income-tax Act 1961 (now Sec 273)Assessments are done in faceless mode through the e-Proceedings facility, with replies uploaded online.

  3. Analysis

    Start with your PAN, assessment year and notice reference. State briefly why earlier notices were missed. Then take each point: what the officer proposes, the correct position, and the attached proof. End with a request to drop additions not supported by facts and, if useful, for a video hearing. Keep the language simple and factual.

  4. Conclusion

    1. Write the heading with PAN, assessment year and notice DIN.
    2. Add a short paragraph on earlier non-compliance.
    3. Answer each point in order with proof references.
    4. Attach an index and PDFs.
    5. Submit and download the acknowledgement.

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Best judgment assessment, Sec 144 (now 271)

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