Income Tax Deptt. has commenced mass dispatch of Income Tax Scrutiny Notices u/s 143(2) for AY 2024-25.
Notices are being served via the e-filing portal.
➡️Issued where ITRs flagged under CASS or manual scrutiny.
➡️Response timeline: Generally 15/ 30 days from date of issue.
➡️Available under e-Proceedings → Assessment Tab.
➡️Delays may lead to adverse orders under Best Judgment Assessment.
Taxpayers are advised to monitor their Income tax Portal & act promptly by visiting their Authorized Representatives!
Please note that once a notice u/s 143(2) is issued, you can no longer file ITR-U for that AY – as per Proviso to Section 139(8A).

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