Step 1: Scrutiny Notice Analysis (1-2 Days) Upon receiving Section 143(2) scrutiny notice, we immediately analyze selection reasons, potential risk areas, required response timeline, and develop preliminary strategy.

Step 2: Comprehensive Case Evaluation (3-5 Days) We review complete ITR and supporting documents, identify potential issues or red flags, assess strength of positions taken, and evaluate documentation gaps.

Step 3: Documentation Assembly (1-2 Weeks) Systematically collect and organize all relevant documents—income proofs, investment evidence, expense vouchers, contracts, bank statements, and any document supporting ITR claims.

Step 4: First Response Preparation (3-5 Days) Prepare detailed written response to initial questionnaire addressing all queries comprehensively, providing requested documents, and explaining positions clearly with legal citations.

Step 5: Personal Hearing Representation (Ongoing) Our tax professionals attend all personal hearings, present arguments verbally, clarify officer’s doubts, respond to additional queries, and maintain professional relationship with assessing authority.

Step 6: Additional Submissions (As Required) Based on hearing discussions, file additional written submissions, supplementary documents, case law citations, technical explanations, and expert opinions if needed.

Step 7: Proposed Addition Response (3-5 Days) When officer indicates proposed additions to income, we prepare detailed objections highlighting legal and factual errors, presenting counter-evidence, and negotiating reduction or withdrawal.

Step 8: Final Hearing & Settlement (Variable) Final opportunity to present case before assessment order. We negotiate acceptable settlements when appropriate, ensuring minimal adverse impact.

Step 9: Assessment Order Review (2-3 Days) Upon receiving assessment order, we thoroughly review it, analyze additions/disallowances, calculate actual tax impact including interest and penalties, and advise on appeal prospects.

Step 10: Appeal Filing (If Necessary) If order is unjust, we immediately prepare and file appeal to CIT(A) with complete documentation and grounds, ensuring seamless transition to appellate proceedings.

Total Timeline: 6-18 months (scrutiny assessments are time-intensive; timelines vary by complexity)