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).