How to get Income Tax Assessment Order Online

Under the Income Tax Act of 1961, the terms ‘income’ and ‘tax’ are defined separately. The terms ‘income’ and ‘tax’ are defined in Sections 2(24) and 2(43) of the Income Tax Act, 1961, respectively.

According to these definitions, income tax refers to the sum an assessee has to pay to the government.  It is mandatory for taxpayers to submit their income details to the income tax department. For this, the relevant financial year's income tax returns must be filed with the income tax department.

Once you file the returns, the IT department will process them by checking their accuracy. Assessment refers to the process by which the department evaluates the filed returns.

What is Income Tax Assessment Order?

The order issued to an assessee by one of the assessing officers of the income tax department is known as an income tax assessment order. It is the foundation of all proceedings under the IT Act. The amount that the assessee is eligible to receive back or is required to pay for any previous fiscal year is accurately determined in this order. Hence, the assessing officer must be given all of the information to make a well-judged assessment order.

According to the Income Tax Law, there are four main :

  1. Assessment under section 143(1): In this summary assessment, the taxpayer is not called. Assessment under this section is a preliminary review of an income tax return that does not involve any thorough examination.
  2. Assessment under section 143(3): Also known as scrutiny assessment, this is a detailed assessment to verify the accuracy and legitimacy of the taxpayer's claims, deductions, etc.
  3. Assessment under section 144: Based on all the pertinent information, the assessing officer completes this assessment in their best judgement.
  4. Assessment under section 147: The income escaping assessment is issued when one of the following occurs:
    1. The assessee submits an income tax return for the relevant time period after the deadline for the same has passed.
    2.  The assessing officer is dissatisfied with the filed tax returns owing to reasons outlined in the assessment order.

When is Income Tax Assessment Order Issued

The timeline for issuing the income tax assessment order is mentioned below:

  1. Firstly, the assessee has to file ITR for a specified fiscal year.
  2. The assessing officer will review the ITR to check if all the details are accurate. As an example, the officer would compare the assessee's books of accounts and the filed ITR. The assessing officer compares the total profit recorded in the books of accounts to the net income reported on the income tax return.
  3. A notice asking for clarification on the submitted income tax return will be sent to the assessee in case the assessing officer is dissatisfied with its accuracy. The assessing officer typically starts by asking for a variety of documents that match the amount declared in the submitted returns.
  4. The assessee will be issued an assessment order if the assessing officer is still dissatisfied with the assessee’s submissions.
  1. If the assessee disagrees with the assessing officer's decision, they may appeal it to the relevant tax authority. For this, they need to submit the required information in the form specified by the Income Tax Act of 1961. The assessee must file this appeal and pay the necessary fee within the Act's time limit.

Process to Obtain Income Tax Assessment Order Online

Following the processing of an ITR, a notification is sent to the taxpayer on their registered email address. If you wish to receive the intimation order again, follow the steps mentioned below:

Step 1: Visit the income tax e-filing portal.

Step 2: Log in to your account.

Step 3: Go to the 'My Account' section and choose the ‘Service Request’ option.

Step 4: Select the request type as 'New Request.’

Step 5: Click ‘Submit’ after choosing ‘Intimation u/s 143(1)154/16(1)/35’ as the request category.

Step 6: Enter the Return Type, Assessment Year, Category (Intimation u/s 143(1)), and Sub Category (if applicable).

Step 7: Click on the ‘Submit’ option.

Step 8: To check the submission status of the form:

  1. Log into the e-Filing portal.
  2. Go to the 'My Account' menu and choose the ‘Service Request’ option.
  3. Select the ‘New Request’ option.
  4. Click ‘Submit’ after choosing ‘Intimation u/s 143(1)154/16(1)/35’ as the request category.

FAQs on Income Tax Assessment Order

  • What is an income tax assessment order?

    A document issued by the income tax department describing the amount of tax that a person or organisation is required to pay is known as an income tax assessment order. It is given out following the conclusion of the income tax return assessment for the person or organisation.

  • How much time does it take to get an income tax assessment order?

    The extensive nature of the tax return filed by the person or organisation, as well as the workload of the income tax department, may affect how long it takes to obtain an income tax assessment order. Usually, it is issued a year after the conclusion of the fiscal year in which the return was filed.

  • What if I do not agree with the tax amount stated in the income tax assessment order?

    If you do not agree with the amount of tax specified in the income tax assessment order, you may file an appeal. For this, you need to submit an appeal to the Income Tax Appellate Tribunal.

  • What is the deadline for issuing the income tax assessment order?

    The income tax assessment order may be issued between nine months and ten years after the return is filed. This deadline is determined by the governing section under which the assessment order had been granted.

  • Who is liable to receive an income tax assessment order?

    An income tax assessment order may be issued to any assessee who filed income tax returns for the previous fiscal year and whose returns the assessing officer deems unsatisfactory.

  • I didn't respond to the notice the assessing office sent me in the specified period of time. Will my return be assessed?

    Yes, an assessing officer has the authority to use the best judgement process for assessing your return.

  • Is receiving an income tax assessment order mandatory?

    If an individual or organisation files an income tax return, they must be issued an income tax assessment order

  • Can a notice of income escaping assessment be served after four years have passed since the relevant assessment year?

    No, the assessing officer may give notice of income escaping assessment within four years of the pertinent assessment year.

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