Enquiry before Assessment - Notice under section 142(1)

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..... ime specified in the notice, if the person has not filed a return of income within the time allowed u/s 139(1) or before the end of the relevant AY. Section 142(1)(ii) For the purpose of making an assessment, AO can issue notice- To produce Books s of A/c s documents (Max 3 years prior to relevant PY) To furnish information including .....

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..... Where the notice u/s 142(1) was served to the assessee, calling for certain information, and the AO also intimated to the assessee that his claim for residential status as not ordinarily resident was rejected and he was treated as ordinary resident, it was held that the determination of residential status after hearing the evidence was part of assessment u/s 143(3) and the could not have bee .....

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