Income Tax Department sends notice to an individual under section 143 (1)(a) if there is any discrepancy while filing income tax returns, like less or excess tax is deposited, etc

Written by Gagandeep Arora - Printed on - Date - 13th Jan 2023

Income Tax Department sends notice to an individual under section 143 (1)(a) if there is any discrepancy while filing income tax returns, like less or excess tax is deposited, etc. But regardless of the case, you can respond to it online after reviewing the records and carefully tallying them with the filled IT return details. This enables the taxpayer to revise their IT return details.

Why The Department Sends the Section 143 Notice?

Every taxpayer, be it filing an original or a belated return, will get an intimation from the income tax department under section 143 (1) of the Income Tax Act, 1961. It is to inform the taxpayer that the department has processed their return. But when it sends the notice under section 143 (1) (a), it implies there could be some discrepancies in their filled return applications.

What Should You Do After Receiving The Notice?

The taxpayer must check if his income in the ITR matches the department’s records.

Scenarios Where 143 (1)(a) Notice Is Issued
The notice could be served either for a shortfall in tax payment or a refund for excess tax paid.

Probable Causes:

1. TDS Information Mismatch

2. Technicality Aspects

3. Missing Income Details Information

What Happens If A Taxpayer Does Not Respond To The Notice?

Taxpayers should take immediate action upon receiving the notice. If they do not respond in time, the income tax department can adjust extra tax from any refunds due to the taxpayer. Further, if the demand amount is correct and payable, a delay in tax payment would lead to additional interest costs to the taxpayer.