সহায়তার সাথে ইনকাম ট্যাক্স নোটিকাগুলি

Here's a consolidated case study to show how taxpayers might encounter various types of income tax notices:

1. Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022. After filing, he received a notice from the Income Tax Department.

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Scenario:

Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022.

Type of Notice: Notice under Section 143(1) - Intimation Notice

Action Taken:

Rajesh reviewed the notice and found that there were no discrepancies in his income and tax calculation. He agreed with the assessment and took no further action.

Outcome:

No further action was required as Rajesh's return was accepted as filed.

 

2. In another scenario, Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023. However, she made an error in her tax calculation, resulting in an underpayment of taxes.

Scenario:

Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023.

 

Type of Notice:

Notice under Section 139(9) - Defective Return Notice

 

Action Taken:

Priya received a notice indicating the defects in her return. She promptly corrected the errors and submitted the revised return within the specified timeframe.

 

Outcome:

The corrected return was considered valid, and Priya avoided penalties for the underpayment.

In a different scenario, Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021. The department suspected undisclosed income based on financial transactions.

 

3. Scenario:

Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021.

 

Type of Notice:

Section 148 Notice - Reopening of Assessment

 

Action Taken:

Sanjay received a Section 148 notice, indicating that his assessment was being reopened. He provided all requested information and documents to the Assessing Officer.

 

Outcome:

After a thorough assessment, the department determined additional tax liability, and Sanjay had to pay the outstanding amount along with penalties and interest.

 

4. In another scenario, Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022. The department decided to scrutinize her return in detail.

 

Scenario:

Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022.

 

Type of Notice:

Section 143(2) Notice - Scrutiny Assessment

 

Action Taken:

Anjali received a Section 143(2) notice, requesting various documents and details. She collaborated with a tax professional to prepare and submit the required documentation.

 

Outcome:

The scrutiny assessment concluded with no significant discrepancies, and Anjali's return was accepted as filed after a thorough examination.

 

Lastly, a Demand notice showing unpaid dues was sent to Mr. Alok, a retired person with rental income. After reviewing the notice, he paid the outstanding amount within the specified timeframe, resolving the issue without further legal action.