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NOTICE UNDER SECTION 142(1)

Income Tax - Return of Income and Assessment Procedure - 13 - Section 142(1)(i):- For the purpose of making an assessment the Assessing Officer may issue a notice requiring the person to furnish the return of income within the time specified in the n .....

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assessment, by issuing this notice the Assessing Officer can require the assessee to furnish accounts, documents, various other information and also a statement of assets and liabilities, whether included in the accounts or not. However the AO shall .....

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statement of assets and liabilities not included in the accounts. (2) (ii) can be issued whether the assessee has filed return of income or not but it can be served only after the time allowed u/s 139(1) has expired. (3) If the return is not furnish .....

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