Assessment & Scrutiny Support: Handling Income Tax & GST Assessments Smoothly

Introduction

Assessment and scrutiny proceedings are critical compliance stages where tax authorities verify the correctness of returns, transactions, and tax payments. Proper response, documentation, and representation play a key role in avoiding unnecessary tax demands, penalties, and litigation.

We assist businesses, professionals, and individuals in navigating complex scrutiny processes smoothly and efficiently.

Types of Assessments Covered

A. Income Tax Assessments

Includes:

• Limited Scrutiny
• Complete Scrutiny
• Reassessment under Section 147
• Faceless Assessment
• Best Judgment Assessment
• TDS and Tax Computation Verification

B. GST Assessments

Includes:

• Scrutiny of Returns
• Audit by Tax Authorities
• Assessment of Non-Filers
• Summary Assessments
• Demand and Recovery Proceedings

Triggers That Lead to Assessment or Scrutiny

Scrutiny proceedings may be initiated due to:

• High-value transactions
• Mismatch in returns (GST vs 26AS vs AIS)
• Abnormal input tax credit claims
• Non-filing of returns
• Suspicious cash deposits
• Foreign remittances
• Investment mismatches
• Industry-specific risk indicators

Documents Typically Required

Financial Statements
Balance Sheet, Profit and Loss Account, Cash Flow Statement

Tax Filings
Income Tax Returns, GST Returns, TDS Returns

Bank Records
Bank Statements and Bank Reconciliation Statements

Invoices and Bills
Sales Register, Purchase Register, Expense Vouchers

Agreements
Rent Agreements, Purchase Deeds, Vendor Contracts

Ledgers and Registers
Books of Accounts, ITC Register, Stock Records

How We Assist

• Notice review and case analysis
• Clarifications and documentation support
• Compilation of evidence and justifications
• Drafting and online submission of responses
• Representation before tax authorities
• Handling faceless assessment proceedings
• Follow-up until closure orders

Risks of Mishandling Scrutiny

Improper handling of assessment proceedings may lead to:

• Additional tax demands
• Penalties and late fees
• Interest liability
• Input tax credit reversal (GST cases)
• Reopening of past assessment years
• Litigation and appeals

Our objective is to minimize financial and legal risks while achieving the most favorable outcome.

Faceless Assessment Support (Income Tax)

Faceless assessments are conducted through:

• ITBA Portal
• e-Proceedings Module
• Income Tax e-Filing Portal

We provide support for:

• Drafting online submissions
• Uploading supporting documents
• Representing clients during video hearings
• Tracking portal communications and deadlines

Who Should Avail This Service

This service is suitable for:

• Businesses and startups
• Professionals such as doctors, chartered accountants, architects
• Traders and manufacturers
• High-salaried individuals
• Property owners
• NRIs with Indian income

Expected Outcomes

With proper scrutiny handling, clients benefit from:

• Reduced risk of tax disputes
• Lower penalties and interest exposure
• Improved compliance standing
• Faster closure of assessment cases
• Reduced chances of future scrutiny

Need Support?

If you have received any notice or assessment intimation under:

Income Tax
Sections such as 143(1), 143(2), 148, faceless assessment communications

GST
Notices such as DRC-01, ASMT-10, audit notices, or demand orders

Please share:

1. Copy of the notice

2. Date of issue

3. Last date for response

Our team will review the matter and guide you on the next steps for timely and compliant resolution.