| Question And Answer | |
|---|---|
| Subject: | Income tax doubt for notice |
| Category: | Income-Tax |
| Querist: | kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | Section 131(1A) |
| Date: | November 23, 2025 |
sir,
An individual taxpayer has been regularly filing ITR every year, and tax audit reports have also been filed. Recently, the assessee received a notice from the Income Tax Department under Section 131(1A) asking for submission of books of accounts and documents for the past four years. Now assessee want to know: What is the purpose of issuing a notice under Section 131(1A)? Is this notice related to scrutiny assessment, survey, or some other proceeding? What is the procedure after such a notice is issued and received by the assessee?
A notice u/s 131(1A) is a pre-assessment enquiry to verify suspicion before launching a full proceeding. It is not scrutiny yet, but can lead to scrutiny/reopening if explanations are not satisfactory. The assessee has to respond promptly with proper documents and explanations through the e-filing portal.