Tax Litigation Practice · Kolkata

Income Tax & GST Notice Defense, Reassessment & Appellate Services

Received an intimation demand or show-cause notice? CA Abinash Kumar Singh (ACA, CS) provides strategic legal notice drafting, statutory rectifications, e-assessment defense, and appellate representation before CIT(A), ITAT, and GST Authorities.

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Strategic Tax Notice & Litigation Defense

Receiving an Income Tax or GST notice can be stressful. Modern faceless assessments rely on automated data-matching algorithms that flag discrepancies between Form 26AS, AIS/TIS, GSTR-2B, and filed returns.

At Abinash & Co., we handle notice responses with rigorous legal precision. We conduct thorough factual finding, reconcile accounting ledgers against portal data, draft legal replies citing relevant High Court and ITAT judgements, and represent your case before assessment and appellate authorities.

Statutory Notice Types We Handle

1. Section 143(1) Intimation & Section 154 Rectification

Resolving automated tax demand intimations resulting from disallowed deductions, TDS mismatches, or arithmetic errors by submitting online Section 154 rectification requests.

2. Section 139(9) Defective Return Notices

Correcting defective return notices caused by missing balance sheets, audit report omissions, or incorrect tax regime selections within the 15-day statutory deadline.

3. Section 148 / 148A Reassessment Proceedings

Drafting legal objections against Section 148A show-cause notices for alleged income escaping assessment, filing revised returns, and defending reassessment orders.

4. GST ASMT-10 Scrutiny & DRC-01 Show-Cause Notices

Drafting explanations for GSTR-3B vs 2B ITC mismatches, responding to ASMT-10 scrutiny, and defending DRC-01 show-cause notices under Section 73/74.

5. ITAT & GST Appellate Tribunal Representation

Filing Form 35 before Commissioner of Income Tax (Appeals), Form 36 before ITAT, preparing paper books, and personal appearance before Appellate benches.

Our 4-Step Notice Resolution Process

1 E-Portal Inspection & Scope Analysis

We log into your e-filing / GST portal, inspect the exact notice DIN (Document Identification Number), reason for selection, and response deadline.

2 Fact-Finding & Ledger Audit

We audit your bank statements, purchase bills, Form 26AS, AIS/TIS, and accounting books to pinpoint data discrepancies.

3 Legal Drafting & Judgement Search

Drafting a comprehensive written submission supported by documentary evidence and relevant ITAT, High Court, and Supreme Court precedent citations.

4 Submission & Hearing Representation

Submitting written responses on the Faceless E-Assessment Portal and representing your case during video-conference hearings before Appellate Officers.

📋 Required Document Checklist for Notice Defense

  • Copy of Income Tax / GST Notice (with DIN number)
  • Login credentials for Income Tax e-Filing & GST Portals
  • Filed ITR Acknowledgement & Computation Statement for relevant AY/FY
  • Form 16 / Form 26AS / AIS / TIS Statements
  • Audited Balance Sheet, P&L, and Bank Statements for the period
  • Supporting Invoices, Contracts, and Payment Receipts

Frequently Asked Questions (Notice Response)

What should I do immediately after receiving an Income Tax or GST Notice?

Do not ignore the notice. Check the statutory response deadline (usually 15-30 days), inspect the notice section (e.g. 143(1), 148, ASMT-10, DRC-01), and consult a Chartered Accountant immediately to compile books and file a legal reply before the portal locks.

Can a stay of tax demand be granted during an appeal?

Yes. Under Section 220(6) of the Income Tax Act, an assessing officer may grant a stay of demand upon pre-depositing 20% of the disputed tax liability while the appeal is pending before CIT(A).