Demand cut from ₹10,050 to ₹1,310
TaxSavvy for asmt 10 notice
ASMT-10 scrutiny? Explain the gap in 30 days.
We match GSTR-1, 3B and 2B and file the ASMT-11 reply.
If you wait: No satisfactory reply in 30 days leads to a show cause (CGST Sec 61, Rule 99)
How we get it done
Four steps, the same for every job. You see each one ticked.
Information
Only the documents this job needs. Upload once, or send on WhatsApp.
Discussion
The few questions that change the answer, asked once, yes or no.
Forms
We prepare and file. You stay in the loop for every OTP.
Deliverables
The filing, the acknowledgement and a written answer in FPAC.
See what you get, free
Real formats, made with dummy data.
Sample Sample ₹5.7 lakh still to come in
Sample 2 receipts, ₹3.2 lakh, have no invoice
Questions, answered the CA way
Facts, Provisions and law, Analysis, Conclusion.
Section 270(8) (old 143(2)): Scrutiny Notice
- Facts
- This is NOT automated, a human officer has selected your return for detailed examination. Specific income, deduction, or transaction is under review. Must be responded to with documentary evidence within the timeline given.
- Provisions and law
- Sec 270(8) (old 143(2)); Sec 270(10) (old 143(3)); Sec 144; Faceless Assessment Scheme 2020; Sec 271(1)(c)
- Analysis
- Why your return was selected: (1) Large refund claim, officer verifies legitimacy. (2) High deductions claimed relative to income (e.g. Sec 123, Income-tax Act 2025 (old Sec 80C) of ₹1.5L on ₹3L income). (3) AIS shows transactions not declared (property purchase, large FD). (4) Specific issue risk profiling by IT department. (5) Information from third party (bank, registrar). Faceless assessment, how it works: Notice arrives on IT portal (also email). You respond online through IT portal → e-Proceedings → Response. Upload documents in PDF. No personal appearance. Officer is anonymous, from a different city. National Faceless Assessment Centre (NFAC) coordinates. What to submit: Depends on the specific query in the notice. Common documents: Bank statements, salary slips + Form 130 (old Form 16), investment proofs (ELSS receipts, PPF passbook), home loan certificate, rent receipts, capital gains statement, property registration documents.
- Conclusion
- Login to IT portal → e-Proceedings → View notices (Sec 270(8) (old Sec 143(2)) notice visible)
- Read notice carefully, identify exactly which item / transaction is under scrutiny
- Note response deadline from notice, calendar the date immediately
- Gather all documents related to the queried item (not your entire file)
Section 143(2) (now 270(8)), Scrutiny notice: the real assessment begins
- Facts
- Sec 143(2) (now Sec 270(8), Income-tax Act 2025) means the IT department has selected your return for detailed scrutiny. A human AO (Assessing Officer) or faceless assessment unit will examine specific items in your return. The notice will say what is being questioned, income, deductions, transactions.
- Provisions and law
- IT Act 1961, Sec 143(2) (now 270(8)) | Time limit: 3 months from end of AY | Notice must be issued within 3 months of end of AY (for AY 2024-25 → by 30 June 2025)
- Analysis
- Types of scrutiny: • CASS (Computer Aided Scrutiny Selection): System-selected based on risk parameters, high cash deposits, large deductions, mismatch with TDS data. • Manual scrutiny: AO specifically selected your case, usually means a tip-off or serious red flag. Sec 143(2) (now Sec 270(8)) leads to a formal assessment under Sec 143(3) (now Sec 270(10)). You must respond, ignoring it results in best judgment assessment (AO assumes the worst and raises a demand without hearing you).
- Conclusion
- Check the notice date, if beyond the time limit, the notice is invalid. File a legal objection immediately.
- Read exactly what is being questioned, don't respond to what isn't asked
- Do NOT submit documents before reading the full notice, scope creep is common
- Engage a CA immediately, your response creates a paper trail that affects all future proceedings
Section 156 (now 289), Demand notice: pay or dispute within 30 days
- Facts
- 156 is a demand notice, the IT department has assessed that you owe a specific amount of tax, interest, and/or penalty. This comes after a 143(3) (now Sec 270(10)) or 147 assessment order.
- Provisions and law
- IT Act 1961, Sec 156 (now 289) | Sec 220 (interest on demand) | Sec 221 (penalty for non-payment)
- Analysis
- You have two options within 30 days: (1) Pay the demand, if you agree it's correct. Pay on IT portal under "e-Pay Tax." Get a challan receipt. (2) File an appeal (CIT(A)), if you dispute the demand. On filing CIT(A), you can request a stay of demand (usually 20-25% of demand must be paid as a pre-condition for stay). If you miss 30 days: 1% per month interest under Sec 220(2) starts running. If you still don't pay, Sec 221 penalty can be levied up to the amount of the demand.
- Conclusion
- Demand ≤₹1L and you agree: Pay immediately. Done.
- Demand is clearly wrong (AIS mismatch): File 154 rectification. Request demand stay pending rectification.
- Demand is from assessment order you dispute: File CIT(A) within 30 days. Pay 20% and request stay on balance.
- Cannot pay and appeal pending: Apply for installment plan under Sec 220(3), AO can grant. Rare but available.
GSTR-2A / 2B mismatch notices: ITC reversal demands
- Facts
- The most common GST notice: your GSTR-2B shows less ITC than what you claimed in GSTR-3B. Reasons: vendor didn't file GSTR-1, vendor filed after your return date, invoice uploaded incorrectly.
- Provisions and law
- CGST Act, Sec 16(2)(aa), 16(4) | Rule 36(4)
- Analysis
- Sec 16(2)(aa): ITC is available only on invoices appearing in GSTR-2B. If not in GSTR-2B, ITC must be reversed with interest (18% per annum). Defence: Get vendor to file/amend their GSTR-1. Once vendor files, the invoice appears in your GSTR-2B and ITC can be claimed. Chasing vendors is now a mandatory compliance activity.
ASMT-10 scrutiny? Explain the gap in 30 days.
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