Notice under Section 143(2) of the Income Tax Act, 1961
Scrutiny Assessment · Assessment Year 2026-27
Action Required
Notice No:ITBA/COM/F/143(2)/2026-27/101234
Date of Issue:26-May-2026
Time:11:30 AM IST
Assessment Year
2026-27 (Financial Year 2025-26)
Return Filed On
As per ITR filing records
Registered Address
As per Income Tax Department records
Notice Type
Complete Scrutiny under Section 143(2)
Your return of income for the Assessment Year 2026-27 has been processed under
Section 143(1) of the Income Tax Act, 1961. Based on the risk assessment parameters
and information available in the Annual Information Statement (AIS) and Taxpayer
Information Summary (TIS), your case has been selected for complete scrutiny
under Section 143(2) of the Act.
Statutory Reference: Section 143(2) of the Income Tax Act, 1961 read with
Rule 12 of the Income Tax Rules, 1962. The notice is served under Section 282 of the Act.
Download Official Notice
Complete scrutiny notice containing Annexure-A, document checklist, and questionnaire
Digitally Signed (DSC) Verifiable in ITBA PDF/A Format QR Verification
Reasons for Selection
Significant variation between GSTR-3B returns and ITR turnover
High-value cash deposits/withdrawals during the financial year
International transactions requiring transfer pricing documentation
Discrepancies in 26AS/AIS with reported income
Large unexplained investments / capital gains
Documents / Information Required
You are hereby required to produce the following documents/information for verification:
Audited financial statements and Tax Audit Report (Form 3CD) for F.Y. 2025-26
Bank statements for all accounts for the period 01.04.2025 to 31.03.2026
Copies of GSTR-1, GSTR-3B and reconciliation with ITR
Details of foreign remittances and overseas assets (Schedule FA)
Proof of TDS/TCS credits claimed and supporting certificates
Related party transactions and Transfer Pricing documentation (if applicable)
IMPORTANT - Penalty Provisions
Failure to comply with this notice or produce the required documents may result in:
Ex-parte assessment under Section 144 of the Income Tax Act, 1961
Penalty proceedings under Section 271(1)(b) up to ₹50,000
Addition of income and levy of tax, interest and penalty
Compliance Schedule
Personal Hearing: 20th June 2026 at 11:00 AM IST
Venue: Office of the Additional Commissioner of Income Tax, Room 412, Aayakar Bhawan, ITO, New Delhi – 110002
Deadline for initial response: 10th June 2026 (via e-filing portal)
Notice generated on 26-May-2026 at 11:30:45 IST
Issued by:
Additional Commissioner of Income Tax
Range-12, Delhi
Central Board of Direct Taxes
Digitally Signed
DSC of ACIT, Range-12
DIN: ITBA/COM/F/143(2)/2026-27/101234
This is a system generated notice and does not require physical signature. The notice is deemed to be served
upon uploading on the e-filing portal under Section 282 of the Income Tax Act, 1961. The assessee has the
right to be represented by a Chartered Accountant / Tax Advocate. For any grievance, contact the jurisdictional
Assessing Officer or CIT(A).
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