Scrutiny & Regular Assessment Representations

Scrutiny Assessment u/s 143(3)

Scrutiny assessment refers to the examination of a return of income by giving an opportunity to the assessee to substantiate the income declared and the expenses, deductions, losses, exemptions, etc. claimed in the return with the help of evidence.


In the cases selected for scrutiny, the assessing officer conducts necessary enquiries during assessment proceedings to ensure that the assessee has not:

  • Understated the income, or.
  • Computed excessive loss, or
  • Underpaid tax in any manner.

Section 154

  • Rectification Order U/s 154


Proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court, or court of appeal.

Tax consultant in india


  • We offer consultancy related to Filing of Replies, Representation of the assesse before the tax department & related services.