Departmental Hearings in
Bihar

IMAK Advisory is an ICAI-registered firm of chartered accountants in Whitefield, Bengaluru, helping individuals, NRIs and businesses across India respond to income tax notices, GST notices and adverse orders. The first step with any income tax notice is to confirm that it is genuine: look for the Document Identification Number, open incometax.gov.in yourself, and use the "Authenticate Notice/Order issued by ITD" service before replying or paying anything.

Each notice has a purpose. A defective return notice asks for a corrected return, usually within 15 days. An intimation after processing shows adjustments, a refund or a demand. Inquiry and scrutiny notices ask for documents and explanations. A show-cause notice before reassessment gives you the information the department relies on and a chance to explain, and reassessment itself is generally limited to three years and three months, or five years and three months where escaped income is ₹50 lakh or more.

A good reply reads the notice carefully, reconciles the return with the Annual Information Statement and Form 26AS, answers each point in order and attaches evidence for each answer. It is filed on the e-Proceedings section of the portal before the due date, with an adjournment requested in time if documents are still being collected. Most scrutiny assessments are faceless, so the written reply and the response to the draft order carry the most weight.

When an order goes against you, appeals are time-bound: Form 35 to the Commissioner (Appeals) within 30 days, and Form 36 to the Income Tax Appellate Tribunal within two months from the end of the month in which the order is communicated. A GST notice follows its own law, forms and appeal route, including the GST Appellate Tribunal.

Many notices start with information the department already holds: cash deposits, property purchases, investments, card payments and share sales reported by banks and other institutions. Tracing each amount to its source with documents usually settles these questions. Where a demand is raised and an appeal is filed, a separate request to keep the demand in abeyance should follow promptly, because an appeal alone does not stop recovery or refund adjustments. Where the mistake is obvious from the record, a rectification request may be quicker than an appeal. For businesses, keeping the books, the tax audit report and GST returns reconciled each year answers most questions before they are asked.

From tax year 2026-27, notices under the Income-tax Act, 2025 carry new section numbers – reassessment, for example, moves to Section 280 – while proceedings already started under the 1961 Act keep their original references.

We do not publish fees; our team shares the exact total after reviewing the notice and your documents. We are not the Income Tax Department and cannot withdraw a notice or promise an outcome. Visit us at ITPL Main Rd, Pattandur Agrahara, Whitefield, Bengaluru, Karnataka 560066, call or WhatsApp +91 79798 50684, or email imakadvisoryteam@gmail.com, and the IMAK Advisory team will check your notice and confirm the response date and the documents needed.