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After the return, the officer, usually through faceless assessment, issues notices asking for documents and explanations. A draft or show cause may be given before additions are made. The process ends with a reassessment order.
ITR
Assessment steps after filing the Sec 148 return
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Provisions
Sec 144B (now Sec 273); Sec 142(1) (now Sec 268(1)); Sec 153 (now Sec 286)
Analysis
Reassessments are mostly faceless under Sec 144B (now Sec 273), with notices under Sec 142(1) (now Sec 268(1)) for documents. Reply to each notice fully and on time, and ask for a personal hearing by video if additions are proposed. If you do not reply, a best judgement assessment can follow. The final order shows any addition, tax and interest, with a notice of demand.
Close
- Track every notice in e-Proceedings.
- Reply in full with documents by each date.
- Request a video hearing if an addition is proposed.
- Review the final order and plan appeal if needed.
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