Section 142(1) — Inquiry Before Assessment
Response strategy and document preparation for inquiry notices issued before or during your assessment.
A notice under Section 142(1) is an inquiry the Assessing Officer issues either to ask you to file a return you haven't filed, or to call for specific accounts, documents or explanations on a return already filed. It is a fact-finding step, not an accusation. We identify exactly what is being asked, assemble the requested material, and file a complete response through e-Proceedings within the stated deadline.
What a 142(1) notice can ask for
The Assessing Officer's request under this section falls into a few defined categories, and our response is built around exactly which one applies.
- A direction to file a return that hasn't been filed
- Production of specific books of account or documents
- Written information, notes or workings on particular points
- Clarification on entries already in the filed return
- Confirming the AO isn't seeking records beyond the permitted period
- Preparing for the possibility of a follow-on 143(2) scrutiny notice
- Filing the response before the stated deadline via e-Proceedings
What this service includes
How we manage an inquiry-before-assessment notice.
Scope Reading
Identify precisely which of the three 142(1) categories the notice falls under.
Document Production
Compile the specific accounts, invoices and statements requested by the AO.
Written Submissions
Prepare formal notes and workings where the AO has asked for explanations rather than documents.
Portal Filing
File the complete response through e-Proceedings, keeping a clean audit trail.
Our process
From initial consultation to completion.
Notice Classification
We determine whether the notice asks for a return, documents, or written information.
Document/Information Assembly
We gather exactly what is requested — no more, avoiding scope creep.
Draft Submission
We prepare a clear written response addressing each point raised.
File & Confirm
We submit via e-Proceedings and confirm the AO has acknowledged the response.
Why this stage deserves full attention
What sets our approach apart.
It often precedes scrutiny
A thorough, credible response to a 142(1) notice can prevent the matter from escalating into a formal 143(2) scrutiny.
Non-compliance is serious
Ignoring the notice can trigger a best judgment assessment under Section 144, a penalty under Section 271(1)(b), and in serious cases prosecution under Section 276D.
Scope limits protect you
The AO generally cannot call for accounts or documents relating to a period more than three years before the relevant previous year.
Section 142(1) questions answered
What people ask before engaging us.
Ready for expert 142(1) notice support?
Let our team help you navigate this process with clarity and confidence.
