Income Tax Advocate in Patna Notice Replies, Assessment Defence, Appeals & High Court Writs

Income tax notices — types, deadlines and reply strategy for an income tax advocate in Patna

Most income tax matters in Patna begin with a notice or intimation from the Income Tax Department. Identifying the exact section is the first step for any income tax advocate in Patna: the reply period, the documents required and the consequences of non-compliance differ for each type.

The table below sets out the notices most commonly received by taxpayers in Patna, with the statutory response period and the typical forum. All notices are issued and replied to through the Income Tax e-Filing Portal.

Section 148A — the reassessment gateway

Section 148A, introduced with effect from 1 April 2021, requires the Assessing Officer to conduct an inquiry and provide the taxpayer an opportunity of being heard before issuing a notice under Section 148. An income tax advocate in Patna reviews the Section 148A(b) notice, identifies the information relied upon and drafts the reply.

The Patna High Court has repeatedly quashed reassessment where the Section 148A process was defective. In one 2026 judgment, the Court quashed reassessment based on a Section 148A(b) notice that relied on incorrect information furnished by a bank, which had reported a fixed deposit of ₹12.50 lakh as ₹12.50 crore. The Court has also held that failure to respond to an invalid Section 148A(b) notice does not cure the defect in the notice.

Section 143(2) — mandatory in reassessment once a return is filed

Where a return has already been filed, the Patna High Court has held that non-issuance of a notice under Section 143(2) renders the reassessment invalid. In Vandana Kumari v. PCIT, the Court allowed the writ petition and set aside the reassessment proceedings for Assessment Year 2014-15 on this ground.

Income tax assessment defence — scrutiny, faceless and e-proceedings

Where a return is selected for scrutiny under Section 143(3), an income tax advocate in Patna handles the complete defence — from the Section 143(2) assessment notice response, through the e-proceedings questionnaire and scrutiny hearing, to the final assessment order.

Faceless assessment under Section 144B

Every scrutiny assessment is now conducted through the faceless assessment scheme under Section 144B. As an income tax lawyer Patna taxpayers engage, the chamber manages the e-proceedings portal, compiles the document set, files the point-wise reply and requests a personal hearing under Section 144B(7) where a substantial addition is proposed.

Scrutiny hearing under Section 144B(7)

Where the draft assessment order proposes a variation prejudicial to the taxpayer, a personal hearing — the scrutiny hearing — must be granted on request. The hearing is conducted through video conference. The Allahabad High Court has held that grant of opportunity of personal hearing in faceless assessment is not optional at the discretion of the Assessing Officer.

Document compilation for assessment defence

• Bank statements for all accounts for the relevant financial year.
• Purchase and sale invoices with GST returns where applicable.
• Form 26AS, AIS and TIS reconciliation statements.
• TDS certificates (Form 16/16A) and challans.
• Computation of income and capital account statements.
• Loan agreements and confirmations from creditors.
• Property documents and investment proofs.

Income tax appeals — CIT(A), ITAT Patna Bench and Section 260A

As a tax appeal advocate Bihar, the chamber handles the complete appellate hierarchy — first appeal before the CIT(A) or NFAC, second appeal before the ITAT Patna Bench, and Section 260A appeals before the Patna High Court.

CIT(A) appeal — Form 35

The first appeal under Section 246A is filed in Form 35 within 30 days of service of the notice of demand. As an income tax advocate in Patna, the chamber prepares the grounds of appeal, the statement of facts and the supporting documents, and files the appeal through the e-filing portal under the e-Appeal Scheme, 2023.

ITAT Patna Bench — Form 36

The second appeal under Section 253 is filed in Form 36 before the ITAT Patna Bench within 60 days of communication of the CIT(A) order. From 1 October 2026, appeals must be filed through the ITAT e-Filing Portal. As a tax appeal advocate Bihar, the chamber prepares the paper book, grounds of appeal and written submissions for ITAT Patna Bench hearings.

Patna High Court — writ petitions and Section 260A appeals

The Patna High Court exercises two distinct jurisdictions in income tax matters: writ jurisdiction under Article 226, and substantial questions of law under Section 260A. As an income tax advocate in Patna practising before the Patna High Court, the chamber handles both.

Article 226 — writ petitions against arbitrary action

A writ petition may be maintainable where the reassessment or assessment action is without jurisdiction, violates natural justice, or is based on material that does not exist. The Patna High Court has quashed reassessment where the Section 148A(b) notice relied on incorrect bank reporting and where a Section 143(2) notice was not issued after a return had been filed.

Section 260A — appeal on substantial questions of law

An appeal under Section 260A lies to the Patna High Court against an order of the ITAT, but only on a substantial question of law. In Rajnandani Projects v. PCIT, the Patna High Court clarified that the scope of interference under Section 260A is confined to substantial questions of law, and held that the taxpayer must establish the identity of the creditor, the genuineness of the transaction and the creditworthiness of the creditor under Section 68.

Rectification and refund claims — income tax advocate in Patna services

Many income tax matters arise from CPC processing errors, demand notices and refund delays. As an income tax advocate in Patna, the chamber handles rectification applications under Section 154 (now Section 287 of the Income Tax Act, 2025), refund reissue requests and Section 244A interest claims.

Section 154 rectification

Where a mistake is apparent from the record, a rectification application under Section 154 may be filed within 4 years from the end of the financial year in which the order was passed. The income tax lawyer Patna approach is to first identify whether the error is a CPC mismatch (filed as rectification) or a substantive addition (requiring an appeal).

Income tax refund delay

Where a refund is delayed beyond the normative period, an income tax advocate in Patna can file a refund reissue request on the e-filing portal, claim interest under Section 244A at 0.5% per month, and escalate through CPGRAMS or the Patna High Court where the delay continues.

Practical checklist before engaging an income tax advocate in Patna

1. Collect the complete notice or order, including all annexures.
2. Note the DIN and the date of service on the e-proceedings portal.
3. Identify the section or rule under which the action has been initiated.
4. Confirm the reply or appeal deadline and diarise it.
5. Compile the ITR, computation, Form 26AS, AIS and bank statements.
6. Prepare a short chronology of events relevant to the matter.
7. Confirm whether any prior reply, appeal or payment has been made.
8. Note the Assessing Officer, Ward and Commissionerate.
9. Assess whether immediate protective steps — such as a stay application — are needed.
10. Send the documents to the chamber for a same-day assessment.
11. Confirm the scope, forum, timeline and fee before engagement.
12. Preserve all acknowledgments and portal screenshots.

Frequently Asked Questions — income tax advocate in Patna