# 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 and form names

- Sections: 144B

## Time limit to reply

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

Unverified: this time limit is to be confirmed against the notified text.

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

## Reply form

[e-Proceedings: response to the notice](https://charterai.in/notice/form/it-eproceedings-response), filed through e-Proceedings.

The field list 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 request (optional): 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.

## Related law

- [Section 144B, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/144b)

## FAQ

### 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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-faceless-scn-draft-order-objections-s-144b