Notice u/s 252(1)(a) of Income Tax Act 2025

The notice appears legally challengeable because:

• it invokes powers under the Income-tax Act, 2025 for periods governed by the 1961 Act,
• simultaneously refers to penalty under the 1961 Act,
• was allegedly served only on the compliance date,
• and is not reflecting on the portal.

These collectively provide substantial procedural and jurisdictional defence grounds. However, the safest approach is:

• raise detailed objections immediately,
• seek adjournment,
• and avoid complete non-compliance while contesting validity.

Thank you so much sir...

I dont think there is any jurisdiction defect. Section 465 of the new act covers this. Not advisable to fight on jurisdiction grounds before DDIT. Fight on merits. 

Section 252(1)(a) of the Income Tax Act, 2025 is part of the new assessment chapter that replaced the scrutiny and demand provisions in the old 1961 Act. The new Act restructured the numbering from April 1, 2026, so the exact issue the notice covers depends on the body of the notice itself.

General steps when you receive any income tax notice:

1. Read the notice carefully. Note the section, the assessment year, and the specific discrepancy or income item the department has flagged.

2. Check Form 26AS and AIS/TIS on the income tax portal. Most notices reference a mismatch between third-party data (from banks, registrars, or other parties) and what you disclosed in the ITR.

3. Respond within the deadline on the notice. Missing the deadline results in an ex-parte assessment order, which is much harder to contest later.

4. Collect supporting documents: bank statements, sale or purchase agreements, Form 16, capital gains working, or whatever the notice specifies.

5. If the amount in question is large or the notice is for scrutiny or reassessment, involve a CA or tax practitioner to draft the reply. A poorly worded reply can escalate a minor query into a full assessment.

For a structured walkthrough covering the different types of income tax notices and how to respond to each, see this [income tax notice reply guide](https://taxgarden.in/blog/income-tax-notice-reply-complete-guide-all-types).

The notice should be examined on the statutory commencement and transitional provisions, not solely by the years to which the information relates. FY 2023–24 to FY 2025–26 does not by itself establish that section 252(1)(a) of the Income-tax Act, 2025 is unavailable: the new Act may govern a notice issued after its commencement while information concerns earlier transactions, subject to any applicable savings or transition provision. The date of issue and the provision’s commencement are therefore material.

• A demand under the 2025 Act coupled with a proposed penalty under section 465(2)(c) of the 1961 Act is not automatically invalid. But the notice should identify a valid statutory basis for each step; the 1961 Act penalty provision must remain applicable under the relevant transition/savings rule and cover the alleged default. If it does not, the mismatch is a substantive objection.
• Receipt only on the stated compliance date supports a request for reasonable time to respond and an objection to any adverse action for non-compliance. Preserve evidence of actual receipt and promptly seek an extension in writing.
• Non-appearance on the portal, by itself, does not establish invalidity. Verify service and authenticity through the issuing office and preserve the notice, envelope/email headers and portal records. The notice date, actual receipt date, commencement/transition provisions and exact wording are needed for a firmer view.

This issue fits into a notice-response workflow: verify authority, service, applicable law and the proposed consequence before preparing a submission. Manual tracking across old and new statutory regimes can be difficult; automation reduces repetitive checking and drafting while professional judgment remains in control. Our platform includes 2,000+ AI agents and 650+ integrations, covering only relevant workflows. For a walkthrough focused on investigation notices and compliance workflows, connect with us on WhatsApp at https://wa.me/message/3HVOZ7HIY4ESC1.