Query under faceless assessment

Dear Experts

After responding to 142(1) notice under faceless assessment with upload of documents, information etc, does the IT Dept send second query list before issuing assessment order under 143(3).

Please advise.


Thanks,

Replies (3)
Quick Summary
This discussion clarifies whether the Income Tax Department issues a second query list under faceless assessment after a response to a 142(1) notice. Experts confirm that Section 142(1) notices can be issued multiple times during assessment proceedings, depending on the Assessing Officer and the adequacy of submitted information. The process adheres to strict timelines, with all responses required via the Income Tax portal.

Yes , 142(1) can be send multiple time during the assessment proceedings 

Yes.

It's depend on AO and corrections of the information or documents submitted by the assessee.

Faceless assessment has strict timelines, and the Income Tax portal is the only valid channel for responses.

When You Receive a Notice Under Section 144B (Faceless Scrutiny)

• The notice generally provides a 30-day deadline to submit your response through the Income Tax portal under e-Proceedings.
• All responses must be submitted online. Physical document submission is not permitted.
• No physical hearing is conducted unless a virtual hearing is specifically requested and approved.

What to Submit

• A point-by-point reply addressing each addition or disallowance proposed in the notice.
• Supporting documents such as bank statements, invoices, Form 26AS, AIS, purchase or sale agreements, and any other relevant evidence.
• A computation of income comparing the figures reported in your return with the department's proposed assessment.

If You Disagree With the Draft Order

• Submit detailed objections through the portal.
• Request a virtual personal hearing, if required.
• Present supporting evidence and explanations for each disputed issue.

Key Risk

Missing the response deadline may result in an ex-parte order, where the department completes the assessment without considering your submissions. Challenging such an order usually requires filing an appeal through the prescribed appellate process.

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