भारत सरकार · Government of India
Ministry of Finance · Department of Revenue | Income Tax Department
STATUTORY NOTICE | SEC 143(2)
Scrutiny Notice u/s 143(2)
Income Tax Act, 1961 — Complete Scrutiny for AY 2026-27
Notice No.: ITA/SCR/2026-27/IN-4219/DEL | Dated: 26th May 2026
PAN / Taxpayer ID
AAEPG1234L
Individual / Proprietorship
Assessment Year
2026-2027
Financial Year 2025-26
Registered Address
C-14, Sector 62, Noida, Uttar Pradesh - 201309
Statutory Basis & Scrutiny Parameters
Based on risk assessment parameters and information available with the Income Tax Department, your Income Tax Return for F.Y. 2025-26 has been selected for complete scrutiny under section 143(2) of the Income Tax Act, 1961.
Key Scrutiny Areas:
• Discrepancy between GSTR-3B returns and ITR turnover.
• High-value cash deposits in bank accounts during the financial year.
• International transactions / Related party transactions requiring Transfer Pricing documentation.
• Undisclosed foreign assets or income under Black Money Act.
• Large unexplained investments in property/mutual funds.
• Discrepancy between GSTR-3B returns and ITR turnover.
• High-value cash deposits in bank accounts during the financial year.
• International transactions / Related party transactions requiring Transfer Pricing documentation.
• Undisclosed foreign assets or income under Black Money Act.
• Large unexplained investments in property/mutual funds.
Compliance Schedule & Deadlines
- Personal Hearing / Scrutiny Meeting: 20th June 2026 at 11:00 AM IST
- Venue: Room 412, Aayakar Bhawan, ITO, New Delhi – 110002
- Documentary evidence to be furnished: Audited financials, bank statements, Form 3CD, Foreign Assets Schedule (FA), proof of TDS/TCS, etc.
- Initial response deadline: On or before 10th June 2026 via e-filing portal
Penalty Provisions: Failure to comply or appear on the scheduled date may lead to ex-parte assessment under section 144 and levy of penalty under section 271(1)(b).
Official Notice Document & Attachments
The complete Scrutiny Notice includes detailed questionnaire under Rule 14A, Annexure-A (document checklist), and copy of reasons recorded under section 148. The digitally signed notice is served under section 282 of the Income Tax Act. Click the download button below to obtain the official notice pack.
Digitally Secured Document · Verifiable with ITBA system
This is a computer-generated notice and does not require physical signature. The notice is deemed to be served upon uploading on the e-filing portal.
Assessee has the right to be represented by a Chartered Accountant / Tax Advocate.
Assessee has the right to be represented by a Chartered Accountant / Tax Advocate.