The Classic Partners LLP
Section 142(1) Notice — Inquiry Before Assessment
A Section 142(1) notice asks you to file a return or produce accounts, documents, and information. We prepare complete, accurate responses so the inquiry closes cleanly.
Reply to 142(1)What is a Section 142(1) Notice?
A notice under Section 142(1) of the Income Tax Act is an inquiry before assessment. The assessing officer uses it to (a) call for a return of income if you have not filed one, or (b) require you to produce accounts, documents, and written information needed to complete the assessment.
It commonly accompanies a scrutiny notice under Section 143(2) as a detailed questionnaire, but can also be issued on its own to non-filers. Compliance is mandatory — non-response can lead directly to a best-judgment assessment under Section 144, penalty, and even prosecution.
When is a 142(1) Notice Issued?
- You haven't filed your return despite having taxable income or reportable transactions.
- Your case is under scrutiny and the officer needs documents and explanations.
- High-value transactions in AIS/SFT data need to be explained.
- The officer requires a statement of assets and liabilities or specific account details.
What We Handle
Return Filing
Filing the return called for, with correct income computation.
Questionnaire Replies
Point-wise answers to every query with documentary proof.
Reconciliations
Explaining AIS, 26AS, and bank-statement entries item by item.
Books & Records
Organising accounts and ledgers in the format the officer needs.
Extension Requests
Seeking adjournments where more time is genuinely required.
Assessment Defence
Continued assessment support until the final order.
Why Choose The Classic Partners
- Qualified Chartered Accountants who answer queries fully — without volunteering trouble.
- Complete documentation that prevents adverse inferences.
- Deadline management for every hearing and submission date.
- Transparent fees and a single point of contact for your case.
Frequently Asked Questions
Is responding to a Section 142(1) notice mandatory?
Yes. Compliance is compulsory. Non-response can lead to best-judgment assessment under Section 144, penalty of Rs. 10,000 per default under Section 272A, and prosecution under Section 276D.
What is the difference between 142(1) and 143(2)?
Section 142(1) is an inquiry notice seeking a return or documents, while Section 143(2) is the notice that formally selects your return for scrutiny. In practice, 142(1) questionnaires follow a 143(2) notice during scrutiny.
Can a 142(1) notice be issued if I haven't filed a return?
Yes. One of its main purposes is to call for a return from a person who has not filed one within the due date. The return must then be filed within the time specified in the notice.
How much time do I get to reply to a 142(1) notice?
The notice itself specifies the deadline — often 7 to 15 days. If the time is insufficient, an adjournment request with reasons can be filed through the e-proceedings portal.
Can the officer ask for documents older than 3 years?
The officer cannot require accounts relating to a period more than three years prior to the relevant previous year. Anything beyond this can be objected to on legal grounds.
Received a 142(1) inquiry?
Submit a complete, professional response before the deadline.
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