What should I do first when I receive an income tax notice?

Check that the notice is genuine on the income-tax e-filing portal, note the section it is issued under and the response date, and collect the documents it asks for. Reply on the portal before the deadline, or ask for more time in writing if you need it. Do not ignore it, because an unanswered notice can lead to an assessment on the department's own figures.

What is a Section 280 (formerly section 148) notice?

A Section 280 (formerly section 148) notice is issued by the Income Tax Department when it has reason to believe that income chargeable to tax has escaped assessment in an earlier year. It triggers a reassessment under Section 279 (formerly section 147) and must be responded to within the time prescribed in the notice.

How long do I have to respond to a GST show-cause notice?

The default period to respond to a GST SCN under Section 73 or 74 of the CGST Act is 30 days from the date of service, extendable on a written application to the proper officer.

What is the difference between Section 73 and Section 74 notices?

Section 73 covers non-fraud cases (short payment, wrong refund or wrong ITC for any reason other than fraud) with a maximum penalty of 10%. Section 74 covers fraud, wilful misstatement or suppression with penalty up to 100% of tax.

Notice Response

Relevant for:For SMEs For Founders

Tax Notice and Demand Response — Income Tax & GST

A tax or GST notice is not a verdict — it's an opportunity to set the record straight. Our expert-led notice desk handles scrutiny assessments, demand notices, show-cause notices and appellate proceedings with disciplined documentation and timely response.

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Regi Tom Antony's view

Read the notice for its section, its deadline and what it actually asks for before you reply. Most notices close with a complete, documented reply filed on time; the trouble starts with partial answers or missed dates.

— Regi Tom Antony, FCA, Managing Partner, Regi Tom Antony & Associates (est. 1997). Former Group CFO/COO for OSRAM/Siemens, Westcon and Comstor regional operations.

What's Included

Notice analysis and risk assessment memo

Drafting of reply with documentary evidence

Online response on Income Tax / GST portal

Personal appearance before the Assessing Officer (where required)

Rectification, stay and instalment applications

Appeal drafting before CIT(A) / ITAT / GST Appellate Authority

Penalty waiver and compounding representations

Our Process

STEP 1

Notice Triage

Identify section, scope, statutory deadline and prima facie risk.

1–2 days

STEP 2

Document Gathering

Collect ledgers, returns, reconciliations and supporting evidence.

3–7 days

STEP 3

Drafting

Reasoned reply citing facts, law and case precedents.

3–5 days

STEP 4

Filing & Hearing

File response and appear before officer where required.

Within notice timeline

STEP 5

Follow-through

Order review, rectification / appeal where warranted.

30–60 days

Documents Required

Copy of the notice (PDF + portal screenshot)
Last 3 years ITR / GST returns (GSTR-1, 3B, 9, 2B)
Audited financial statements and tax audit reports
Bank statements and AIS / TIS / Form 26AS
Invoices, contracts and supporting vouchers
Earlier assessment orders and rectification orders
Power of Attorney / Vakalatnama (where appearance needed)

Key Statutory References

Item	Reference
Enquiry Notice	Section 268 (formerly section 142(1)), Income-tax Act, 2025
Scrutiny Notice	Section 270 (formerly section 143(2)), Income-tax Act, 2025
Reassessment	Section 280 (formerly section 148), Income-tax Act, 2025
Demand	Section 289 (formerly section 156), Income-tax Act, 2025
GST Non-fraud	Section 73, CGST Act
GST Fraud	Section 74, CGST Act

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Frequently Asked Questions

Related Services

Income Tax & TDS GST Advisory GST Refund Audit & Compliance

Guides & Resources

MCA/ROC Penalties: How to Avoid Them

Understand how to respond to MCA notices before penalties escalate.

Read →

Bookkeeping Checklist for Small Businesses

Good records are your best defence when responding to notices.

Read →

Got a notice? Don't wait.

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Scope of services and important information

This page describes services offered by RTA & Associates, Chartered Accountants. It is published for general information and does not constitute tax, legal, financial or investment advice, nor an offer or solicitation to provide services in any jurisdiction where we are not qualified to do so.

Any engagement is governed by a separate written engagement letter, which sets out the scope of work, the deliverables, the fees and the limits of our responsibility. Nothing on this page forms part of that engagement or varies its terms.

Descriptions of timelines, processes, costs and outcomes are indicative and depend on your specific circumstances and on third parties — regulators, exchanges, banks and counterparties — whose timelines we do not control. Statutory and regulatory requirements change; the current position should be confirmed before you act.

We are Chartered Accountants. Where a matter requires legal advice, advice on the law of a country other than India, or a regulated investment recommendation, we will say so and you should take advice from an appropriately qualified and licensed adviser in the relevant field and jurisdiction.