Faceless SCN / draft order objections (s.144B): how to reply
National Faceless Assessment Centre serves a draft order proposing a variation prejudicial to the assessee
- Section
- 144B
- Form names
- No form number printed
- Time to reply
- As stated in the notice
- Reply goes on
- e-Proceedings: response to the notice
What the notice is
National Faceless Assessment Centre serves a draft order proposing a variation prejudicial to the assessee
Filed through e-Proceedings.
Time limit to reply
As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.
- Sources disagree, as little as 3-7 days reported on the draft order, vs courts requiring a more reasonable period in ordinary cases; unverified as a fixed number, use the date in the notice
Unverified: This is to be confirmed against the notified text.
Prescribed reply form
e-Proceedings: response to the notice, filed through e-Proceedings.
Unverified: The field list of this form is to be confirmed against the notified text.
What the reply must include
- variation-by-variation objection numbered as in the draft order
- explicit s.144B(6)(viii)/(xvi) hearing request where oral submission would help
- caution against asserting an unverified fixed reply-deadline figure
Reply outline
Respond to the draft order variation-by-variation, numbered exactly as the draft order presents them, with supporting material for each. Where a personal hearing / video-conference submission would help, request it under s.144B(6)(viii)/(xvi) explicitly, courts have been receptive to procedural-fairness challenges when a hearing request is ignored. Never state a fixed reply deadline as settled; sources disagree sharply, so use the date the notice itself states and flag the uncertainty to the client rather than assuming a number.
Preliminary submissions
Identify the assessee, AY and the draft order/SCN reference.
Variation-wise objection
Objection addressed to each variation proposed, numbered as in the draft order, with supporting material.
Hearing requestOptional
Request a personal hearing / oral submission via video conferencing under s.144B(6)(viii)/(xvi).
Prayer
Request the draft order be finalised without the objected-to variations.
FAQs
What is a Faceless SCN / draft order objections (s.144B)?
National Faceless Assessment Centre serves a draft order proposing a variation prejudicial to the assessee
What is the time limit to reply to a Faceless SCN / draft order objections (s.144B)?
As stated in the notice. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.
How is the reply to a Faceless SCN / draft order objections (s.144B) filed?
On e-Proceedings: response to the notice, through e-Proceedings.
What should the reply include?
Variation-by-variation objection numbered as in the draft order; Explicit s.144B(6)(viii)/(xvi) hearing request where oral submission would help; Caution against asserting an unverified fixed reply-deadline figure.
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This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.