After an Individual / Assessee (also known as a taxpayer) file their Income-tax return, it is processed by the Income-tax Department. If there is any mistake/error/discrepancy noticed in the Income-tax return filed, then the same is intimated to the Assessee by the means of an income-tax notice. There are various types of Income-tax notices, issued by the Income-tax Department, which you can read in the question below.

An Income-tax notice may be issued because of the following reasons: Income-tax returns not filed. Mistakes / Discrepancies in the Income-tax return filed by you. Mismatch in TDS figures in the Income-tax return filed by you and what is available in Form 26AS records of the Income-tax department.

Any financial transaction is done by Assessee which is in the knowledge of Income-tax Department but is missing in the Income-tax return filed by the assessee.

Assessing Officer wants certain documents and details from the taxpayer. For this purpose, he issues an Income-tax notice asking for such documents and details. To carry out scrutiny under section 143(1) of the Income-tax Act. For any other purpose which the Assessing Officer thinks fit.