If you’ve received a communication from the Income Tax Department stating that your Income Tax Return (ITR) for Assessment Year 2024–25 has been selected for faceless scrutiny under Section 144B, don’t panic — you’re not alone.
At JD Shah Associates, a trusted chartered accountant firm in Mumbai, we’ve been assisting several clients with similar scrutiny notices and helping them respond accurately and on time. Here’s everything you should know if you find yourself in this situation.
What Does the Notice Mean?
This notice means your ITR has been flagged for a faceless assessment — a part of the government’s effort to make tax scrutiny impartial, anonymous, and system-driven. It doesn’t automatically imply there’s an error or wrongdoing. It’s often part of the department’s routine review process.
Will You Receive Another Notice?
Yes, most likely. This is just an initial intimation. The detailed scrutiny notice — with questions or requests for documents — will follow shortly on the Income Tax e-Filing portal under the e-Proceedings section.
Why Was My ITR Selected for Scrutiny?
As Mumbai-based experts in income tax filing and audit services, we’ve identified several common reasons:
💰 High Refund Claimed
Claiming a large refund without matching TDS or advance tax payments may raise red flags.
🏛️ Donation Under Section 80GGC
High-value donations to political parties often attract scrutiny, especially if:
- Made in cash (not allowed)
- Not supported by proper digital payment proof
- Disproportionate to your income
📊 Mismatch in Income Reporting
Differences between your ITR and Form 26AS, AIS, or TIS — including salary, interest income, or TDS credits — can trigger scrutiny.
🏠 High-Value Transactions
Investments in property, shares, mutual funds, or reporting of foreign assets often invite a deeper look.
🧾 Unusual or Large Deductions
Heavy claims under 80C, 80D, or capital/business losses beyond usual thresholds can get picked up for review.
🎲 Random Selection
Some cases are selected purely on a random basis as part of the tax department’s systemic checks.
What Documents Might Be Requested?
If your return is under scrutiny, the Income Tax Department may ask for:
- Bank account statements for clarification on large credits/debits
- Proof of deductions (80C, 80D, 80GGC, etc.)
- Documents related to real estate transactions, share trading, or foreign income
- Clarifications on income discrepancies in your ITR vs. Form 26AS/AIS/TIS
How JD Shah Associates Can Help
At JD Shah Associates, a leading CA firm in Borivali, Mumbai, our tax experts can help you:
- Understand the scope of scrutiny
- Prepare and upload the correct responses and supporting documents
- Represent your case professionally
- Ensure no deadlines are missed
- Whether you’re a salaried individual, business owner, or investor, our tax compliance and scrutiny handling services are designed to minimize stress and maximize accuracy.
Stay Calm. Stay Compliant. Stay Supported.
If you’ve received a notice under Section 144B, let us guide you every step of the way. Reach out to JD Shah Associates for a detailed review and response strategy.
