Scrutiny and reassessment
Representation
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On demand
A detailed income-tax proceeding requires a response that can be traced from each question to the return and primary evidence. TheTaxCo reviews the notice and case history, reconciles the questioned items and prepares and files the written replies, represents you at the applicable hearings and follows the proceeding through the order.
This service is for an active scrutiny or reassessment matter. A first review of an unfamiliar communication can begin through the general notices service; an order already passed requires a separate remedy decision.
Establish the stage, year and scope
Scrutiny examines a return and the information supporting it. Reassessment concerns income alleged to have escaped assessment and follows its own statutory procedure. A preliminary communication, reopening step, questionnaire and proposed addition may each require a different response. We identify the actual stage from the documents rather than treating every notice as the same proceeding. Income Tax Department reassessment guidance.
For periods before 01-04-2026, proceedings can remain governed by the Income-tax Act, 1961 even when conducted later. We test jurisdiction, limitation and response requirements under the law and amendments applicable to the particular period and notice. Income Tax Department transition guidance.
The case chronology records issue and service dates, earlier replies, adjournments, hearings and orders. A challenge to the proceeding and an answer on the transaction facts are considered distinctly, so the response does not abandon one merely by addressing the other.
Build the evidence around each queried item
For every issue, the working links the notice question, original return entry, book amount, source document and explanation. Third-party or portal data is reconciled to the return actually filed. Later corrected accounts are shown as a separate version with an explanation of the change.
A bank credit may need evidence of a sale, loan, capital introduction or transfer between accounts. An expense query may require the contract, invoice, payment and business purpose. A turnover difference may require a period or classification bridge. The evidence requested follows the allegation and legal test rather than an indiscriminate demand for all records.
Where the file has a gap, we identify what is missing and where it may be obtained. A factual statement must be supported or clearly qualified. The reply separates factual explanation, calculation and legal argument, with annexure references for the documents relied upon.
Written replies and hearings
The response answers each question and identifies any admitted error or adjustment proposed by the taxpayer. You approve the facts and consequential decisions before the authorised submission. The final pack is checked for consistent amounts, dates and annexure numbering.
The professional appointed for the case handles written submissions, authorised representation and hearings. Where a hearing is available, the representative prepares the issues requiring oral explanation, attends as permitted and records further directions. If personal attendance or additional authorisation is required, that is explained before the hearing.
The official e-Proceedings workflow allows taxpayers and authorised representatives to view communications and submit responses. A response option may become unavailable when the deadline lapses or the proceeding closes. e-Proceedings guidance. An adjournment request is tracked for its actual outcome; it is not assumed to extend time automatically.
What you receive and what follows
The case pack contains the chronology, issue schedule, return-to-record reconciliations, reply and indexed evidence. It also includes the hearing brief and record of directions for the hearings within scope. The file preserves the approved versions and acknowledgements.
When an order arrives, we compare the result with the issues raised and identify its payment and remedy implications. If an appeal, stay application or court proceeding is needed, we explain the route and handle that next stage after your approval. The relevant expert or counsel addresses jurisdictional disputes and any role requiring specialist legal appointment.
Preparation time depends on the number of years and issues, the state of earlier records, hearing work and the volume of third-party information. If a response date is close, we first identify what can be completed and what procedural relief is available while collecting the essential evidence.
Questions during a proceeding
Can we replace the original return figures with corrected numbers? We show the original entry and the supported correction separately. The procedural route for correcting or admitting an error is assessed before the response is approved.
Why was the return selected? We work from the reasons and questions actually communicated. Speculating about selection does not answer the pending notice.
Will I have to attend the hearing? We check the specific direction and representation rules. The appointed professional handles permitted representation, and we explain any direction requiring your personal participation.
What if the previous accountant holds the records? With your authority, we identify the returns, computations, replies and evidence needed for handover. The response deadline remains visible while that material is collected.
Related services
Email TheTaxCo, message us on WhatsApp or book a call. Share the notice, relevant year, next response date and whether any reply or hearing has already taken place.