Navigate Tax Assessments With Confidence.
Receiving an income tax assessment or scrutiny notice doesn’t have to be stressful. With the right professional guidance, you can respond accurately, meet compliance deadlines, and safeguard your financial interests.
At Lekshmi N Iyer & Associates, we assist clients through all stages of the assessment process—including preparation of documentation, case representation, and support during appeals and hearings.
We handle notices under Sections 143(2), 142(1), 147, 148, and related proceedings. Whether it’s a routine inquiry or an in-depth scrutiny, we help ensure that communication with the tax department is clear, timely, and compliant.
Support at every step—delivered with professionalism and care.
Assessment & Appeals Services We Offer
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We assist assessees with procedural support, documentation, and lawful representation across various stages of income tax assessment and appeals, including:
- Assessment Notice Handling – Assistance with drafting replies, organising relevant documents, and attending to departmental proceedings
- Reassessment & Discrepancy Clarification – Guidance on reconciliation of reported income, seeking rectifications under Section 154, and responding to penalty notices
- Appeal Support – Preparation and filing of appeals before the CIT(A) and ITAT, including coordination with legal counsel where required
- Response to Ex-Parte & High-Pitched Assessments – Advisory on representations, application for rectification, and legal recourse
- Hearing Coordination – Support for online and physical hearings, affidavit preparation, and post-order documentation
We provide end-to-end coordination, maintain compliance with procedural timelines, and ensure accurate communication with the department—while upholding professional ethics and confidentiality
- Assessment Notice Handling – Assistance with drafting replies, organising relevant documents, and attending to departmental proceedings
We Support Accurate & Timely Resolution
Missing deadlines, misinterpreting notices, or incomplete responses during scrutiny can result in avoidable tax exposures. Our structured approach helps ensure that your submissions are complete, timely, and aligned with applicable procedures—supporting a fair and lawful outcome.
A Step-by-Step Approach to Procedural Compliance
- Review of Notices and Orders
Understand the grounds, scope, and relevant legal sections cited in the assessment or notice. - Data Compilation & Reconciliation
Assist in collating financials, income records, Form 26AS, and other relevant documents for accurate disclosure. - Drafting Submissions & Statements
Prepare factual, law-aligned responses supported by appropriate documentation and precedents where applicable. - Representation before Tax Authorities
Attend hearings, submit responses, and liaise with assessing officers in accordance with statutory procedures.
Appeal Filing Support
Assist with preparation and submission of before the assessing officer, CIT(A) or ITAT when the assessment outcome is contested or requires further representation.- Review of Notices and Orders
Who We Assist in the Tax Compliance Process
We support a range of stakeholders in meeting their statutory obligations with accuracy, documentation, and regulatory alignment.
Salaried Professionals
Assistance with Form 16 reconciliation, deduction documentation, and investment disclosures as per ITR rules.
Non-Resident Indians (NRIs)
Support for foreign income reporting and DTAA-related disclosures in line with applicable provisions.
Business Owners & Corporates
Support in preparing documentation and written responses for income-tax assessments, including disallowances and scrutiny under applicable provisions.
Trusts & LLPs
Support with submission of exemption claims and fund disbursement details, with a focus on legal clarity and procedural compliance.
Assessment & Appeals FAQs
Common questions about income tax, compliance, and litigation support in India.
What is a scrutiny notice and how should I respond?
A scrutiny notice is issued under Section 143(2) of the Income Tax Act to examine specific aspects of your return. Timely and accurate documentation, supported by legal and financial reasoning, is essential to comply effectively.
Can you represent me at tax hearings?
Yes. Chartered Accountants are permitted to represent assessees before the Assessing Officer, CIT(A), and ITAT (subject to Rule 50 of the Income Tax Rules and Section 288 of the Income Tax Act). Our support includes document collation, submission drafting, and attending hearings as authorized representatives.
What if I missed replying to a notice on time?
Missed deadlines can lead to adverse orders. However, depending on the facts, you may still pursue remedies such as filing a rectification request, appeal, or condonation application. Legal advice should be sought immediately.
Do NRIs receive scrutiny notices too?
Yes. NRIs with Indian-source income or financial interests may receive notices, especially for foreign income reporting, property transactions, or DTAA-related disclosures. Proper documentation and representation are critical.
