IT Notice Under Section 143(3) in Pune - Scrutiny Assessment Response and Defence

Pune taxpayers across profiles face scrutiny. Hinjewadi and Kharadi IT professionals are selected when CASS flags high HRA claims, large 80C/80D deductions, or income-26AS mismatches. Camp and Deccan traders face complete scrutiny for cash deposits and GST-ITR discrepancies. MIDC manufacturers face transfer pricing scrutiny. Under the Faceless Assessment Scheme (Section 144B), all proceedings are digital through NFAC. Learn more about IT Notice Under Section 143(3) across India.

All notices, queries, and submissions flow through the e-Proceedings tab on incometax.gov.in. Professional representation is critical as every written submission becomes the permanent record. After scrutiny, taxpayers benefit from Income Tax Notice in Pune and Accounting Services.

Content is reviewed quarterly for accuracy.

Salaried IT Professionals (Hinjewadi, Kharadi, Viman Nagar) - Selected for limited scrutiny when HRA claim exceeds reasonable proportion, 80C/80D deductions are unusually large, capital gains from stock/MF not properly reported, or AIS shows income not in ITR. See ITR for Salary in Pune.

Traders and Retailers (Camp, Deccan) - Complete scrutiny for cash deposits > Rs 10 lakh, GST turnover differing from ITR income, large SFT purchases/sales not in return. See ITR for Business in Pune.

Manufacturers (MIDC Bhosari, MIDC Chakan) - Complete scrutiny for transfer pricing issues, high depreciation, inventory valuation, export incentives. See ITR for Companies in Pune.

Freelancers and Consultants (Baner, Koregaon Park) - Limited or complete scrutiny for high expense ratios, loss despite significant receipts, Section 44ADA issues.

NRIs with Pune Property - Scrutiny on capital gains computation, TDS compliance, reinvestment claims under Section 54/54EC, and DTAA benefits.

For Salaried: Form 16 (all employers), Form 26AS, AIS/TIS, salary slips (HRA verification), rent receipts + landlord PAN, investment proofs (80C/80D/80E/80G), bank statements, capital gains statements, loan certificates.

For Business Owners: ITR + computation, balance sheet/P&L, tax audit report, books of accounts, bank statements (all accounts), GST returns + reconciliation, sales/purchase invoices, expense vouchers, depreciation schedule, stock register.

For Professionals/Freelancers: ITR + computation, 44ADA computation, bank statements, TDS certificates (Form 16A), client invoices, expense records.

For Property: Sale/purchase deed, registration documents, stamp duty receipt, capital gains computation, cost of acquisition evidence, Section 54/54EC investment proof.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free IT Notice Under Section 143(3) in Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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From Hinjewadi IT employees facing HRA scrutiny to MIDC manufacturers with transfer pricing adjustments, Patron manages scrutiny responses with professional submissions and appeal support. Offices in Pune, Mumbai, Delhi, and Gurugram.

Pune taxpayers facing scrutiny often need:

• Income Tax Notice in Pune - All types of IT notices
• IT Demand Under Section 156 in Pune - Demand notice response
• ITR for Salary in Pune - Accurate filing prevents scrutiny
• Accounting Services - Year-round compliance

Section 143(2): Scrutiny notice. Within 3 months from end of FY of return filing. Notice beyond this is time-barred.

Section 143(3): Final assessment order. Within 12 months from end of AY (Section 153).

Section 144B: Faceless Assessment Scheme. All scrutiny via NFAC - digital, anonymous, DIN-tracked.

Section 144: Best Judgment Assessment for non-response. Inflated demand.

Section 270A: Penalty 50% of tax (underreporting) or 200% (misreporting).

Section 271(1)(b)/272A: Rs 10,000 per non-compliance.

Appeal: CIT(A)/JC(A) Form 35 within 30 days. ITAT Pune within 60 days. DRP for TP draft orders within 30 days.

Portal: incometax.gov.in

Jurisdiction: NFAC (faceless); PCIT/CIT Pune (Aayakar Bhavan, Shivaji Nagar); ITAT Pune Bench.

Every scrutiny query has a 15-30 day deadline. Missing a single deadline gives the AO the right to proceed with Best Judgment Assessment (Section 144) - resulting in demands 2-10 times your actual liability.

Under faceless assessment, there is no face-to-face interaction to explain delays. The system is deadline-driven. A thorough first response is the best strategy - it prevents additions of lakhs that take years to reverse through appeal. The professional fee (Rs 5,000-50,000) is a fraction of the potential addition. Respond immediately, professionally, and completely.

A scrutiny assessment under Section 143(3) requires systematic, professional, and timely response. For Pune taxpayers - whether a Hinjewadi employee facing HRA queries, a Camp trader under cash deposit scrutiny, an MIDC manufacturer with transfer pricing issues, or a Baner freelancer questioned on expenses - the quality of written submissions determines the outcome.

Patron Accounting's Pune office at RTC Silver, Wagholi provides dedicated scrutiny response services - from notice analysis and document compilation to written submissions, e-Proceedings management, virtual hearing representation, and post-order appeal filing at CIT(A) Pune and ITAT Pune Bench.

With 15+ years of income tax practice and 10,000+ businesses served, Patron Accounting LLP is a trusted CA firm for scrutiny defence across Pune, Mumbai, Delhi, and Gurugram.