Section 142 of ITA, 1961 : Section 142: Inquiry Before Assessment
ITA, 1961
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Explanation using Example
Imagine a scenario where Mr. Sharma, a business owner, has not filed his income tax return for the financial year 2021-2022 within the due date prescribed under section 139(1) of the Income Tax Act, 1961. As a consequence, the Assessing Officer (AO) issues a notice to Mr. Sharma under Section 142(1) after the end of the assessment year.
The notice requires Mr. Sharma to:
- Furnish a return of his income, verified in the prescribed manner, by a specified date.
- Produce the books of accounts and other relevant documents that the AO may require for examina...
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