--- title: "KSK Partner Vipin Upadhyay Shares Insights on Handling Income Tax Notices and Common ITR Filing Issues" date: 2026-08-17 author: "King Stubb & Kasiva" url: https://ksandk.com/news/income-tax-notices/ --- # KSK Partner Vipin Upadhyay Shares Insights on Handling Income Tax Notices and Common ITR Filing Issues Posted On - 17 August, 2026 • By - King Stubb & Kasiva ![](https://ksandk.com/wp-content/uploads/Website-PR-update-53.png) With the income tax return filing process increasingly supported by data-driven verification, taxpayers may receive notices or intimations for a range of reasons, including discrepancies in reported income, TDS credits, deductions claimed or incomplete information in the return.  Sharing his insights on the issue, **Vipin Upadhyay** emphasised that receiving an income tax notice does not necessarily indicate wrongdoing. “Income tax notices should not necessarily be viewed as an indication of wrongdoing, but rather as an important part of the tax administration and verification process.”  Vipin noted that the Income Tax Department is increasingly relying on information reported through sources such as the Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS. Consequently, taxpayers may receive notices or intimations even in cases involving relatively routine compliance issues.  He explained that discrepancies may arise due to differences between income reported in the ITR and information available with the Department, variations in TDS credits, deductions claimed by the taxpayer, or incomplete information furnished in the return.  “With increasing reliance on data reported through sources such as AIS, TIS and Form 26AS, taxpayers may receive notices or intimations due to relatively routine issues, including discrepancies in reported income, TDS credits, deductions claimed, or incomplete information in the return,” Upadhyay said.  Highlighting some of the common situations that taxpayers may encounter, Upadhyay pointed out that a return may be treated as defective under Section 139(9) of the Income-tax Act where the information furnished is incomplete or inconsistent. Similarly, proposed adjustments under Section 143(1)(a) may arise where apparent errors or inconsistencies are identified during the processing of the return.  He stressed that taxpayers should approach such communications with timely and informed action rather than treating them as an immediate indication of tax wrongdoing.  “The key to handling such communications is therefore timely and informed action: taxpayers should first verify the authenticity and scope of the notice, reconcile the ITR with their supporting records and available tax information, and respond through the e-Filing portal within the prescribed timeline, with appropriate explanations and documentary evidence,” he said.  Vipin further highlighted the role of the e-Proceedings facility, which enables taxpayers to access notices, submit responses and upload supporting documents electronically. According to him, maintaining proper records and proactively reconciling information reported in the ITR with AIS, TIS, Form 26AS and other supporting documents can help taxpayers identify discrepancies at an early stage. A timely response, supported by appropriate documentation, can also help prevent a relatively minor mismatch from escalating into a larger tax dispute or compliance issue.  ![](https://ksandk.com/wp-content/uploads/Website-PR-update-53.png) His comments assume significance as taxpayers increasingly navigate a tax administration ecosystem that relies on automated data matching and information available across multiple reporting platforms. For taxpayers, understanding the nature of a notice, verifying the underlying information and responding within the prescribed timeline remain critical aspects of effective tax compliance.  Read more at: [https://www.news18.com/business/tax/itr-filing-2026-received-an-income-tax-notice-know-common-notices-and-how-to-tackle-them-10272333.html](https://www.news18.com/business/tax/itr-filing-2026-received-an-income-tax-notice-know-common-notices-and-how-to-tackle-them-10272333.html)  *Last Updated on 17 August, 2026* Get King Stubb & Kasiva’s legal updates in your Google feed[![Add King Stubb & Kasiva as a preferred source on Google](https://ksandk.com/wp-content/uploads/google_preferred_source_badge_light_en@2x.png)](https://www.google.com/preferences/source?q=https://ksandk.com/) --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)