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Section 142 - Inquiry before assessment - Income-tax Act, 1961
Inquiry before assessment - Income-tax Act, 1961 - PROCEDURE FOR ASSESSMENT - Income Tax - Section 142 - Inquiry before assessment. 142. (1) For the purpose of making an assessment under this Act, the 1[Assessing] Officer may serve on any person who has made a return 2[under section 115WD or section 139 3[or in whose case the time allowed under sub-section (1) of section 139]for furnishing the return has expired] a notice requiring him, on a date to be therein specified, - 4[(i) where such perso.....