Sneha filed her first ITR last July. Refund landed in August. Then in November, an email — "Income Tax Department · Notice u/s 143(1)". Stomach dropped.
Her aunt opened it, glanced for 30 seconds, said "Relax, this is just an intimation. You're fine." Most IT notices today are like this — automated, formulaic, easy to close.
- Don't ignore. Every notice has a deadline. Missing it triggers an adverse order.
- Read the section number — it tells you exactly what's wanted.
- Respond on the portal under Pending Actions → e-Proceedings or Compliance Portal.
- Most common — 143(1) intimation (auto-adjustment). Usually just verify and proceed.
Which notice is it?
Find the section number in the email. That's the entire decode key.
143(1)
Intimation (most common)
Post-processing summary. Refund / no demand / demand. Respond within 30 days only if you disagree.
139(9)
Defective return
Your return is incomplete. Fix and re-file within 15 days.
148
Income escaping
Reopening of old AY. Can go back 4-10 years depending on amount. Take seriously.
The full notice list — bookmark this
Adjustment / refund / demand. Respond in 30 days only if you disagree.
Incomplete info in your ITR. Fix within 15 days.
You haven't filed when expected, or they need supporting documents. Respond by the date specified.
Detailed assessment. Random sample or risk-based. Engage a CA — this isn't auto-handled.
Reopening old AY (4-10 years back). Serious. Respond fully within 30 days.
They're holding your refund against an old demand. 30 days to confirm or contest.
Pay X amount within 30 days. Often follows from 143(1) or 143(2) adverse orders.
The new common one. Automated flag for transactions you may have missed. 30 days typically.
How to respond — the 6-step universal flow
Login at incometax.gov.in → Pending Actions → e-Proceedings or Compliance Portal.
Note: section, AY, issue, document reference, deadline, response form.
Pull your ITR + AIS + Form 26AS. Compare. Often the issue is a mismatch.
Agree (pay), partially agree (pay correct part + explain rest), or disagree (point-by-point reply with supporting docs).
"Submit Response" button. Attach PDF support docs. Use the right response category.
Officer review. They may raise further questions, close the case, or proceed to assessment.
The most common one — 143(1) intimation
After your ITR is processed, IT sends a 143(1) email. Three possible outcomes:
👉 No demand / no refund — your ITR was accepted as filed. No action.
👉 Refund — confirms refund is being credited. No action.
👉 Demand — they've adjusted something (TDS mismatch, disallowed deduction). Read carefully.
If you disagree with the adjustment, file a rectification request under Section 154 on the portal. Most rectifications are processed in 30-60 days.
e-Verification scheme — the new common case
The AIS vs ITR mismatch system flags differences and asks you to confirm or explain. Common triggers:
- Capital gain on shares from broker not reported in ITR
- Bank interest above 26AS that you missed
- Cash deposit pattern in your account
- Property purchase / sale flag
- Foreign remittance
Compliance Portal → respond per transaction. Either confirm + amend ITR (revised return or ITR-U), or explain why no income.
Sometimes AIS shows your spouse's bank interest under your PAN. Or a property gift treated as sale. Take time to verify before agreeing to any demand. Wrong agreement creates a real liability that's harder to undo than a contested notice.
Most income-tax notices today are not allegations. They're automated checks. Polite, factual responses with supporting documents close 90% of them in one round.
What if you ignore the deadline?
The notice escalates to an ex-parte order — demand confirmed without your input. To challenge later you'll either need a rectification (slow) or an appeal to CIT(A) (slower and costlier). Always respond, even if just to ask for time.
Quick answers
Yes — that's just an intimation confirming processing is complete. Save the email for records. Refunds (if any) auto-credit to your bank account.
The notice escalates to an ex-parte order — full demand confirmed without your input. Challenging later requires rectification or appeal to CIT(A) — much costlier.
Yes. Section 148 notices (income escaping assessment) can go back 4-10 years depending on amount. Respond fully and on time.
Most notices today are faceless / digital. Personal appearance only if specifically called (rare). All response via portal.
Section 139(9) defective — yes, you must rectify. Otherwise, the revised return window closes by 31 Dec of the AY. After that, use ITR-U for up to 24 months.
When you might want help
Routine 143(1) intimations and simple e-Verification responses are DIY-able. Where you need a CA: 143(2) scrutiny, 148 reopening, 142(1) detailed-doc requests, any penalty notice (271 / 270A), and anything beyond your normal income complexity (capital gains across years, foreign income, large cash deposits).
Got an IT notice?
Send us the PDF on WhatsApp. We'll respond within a working day with strategy + fixed-fee quote.