Tax Consultant
891 Points
Posted on 01 June 2026
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.