Distinction between notice u/s 142(1) and u/s 143(2)

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..... It is a notice to file return of income or produce accounts or documents or furnish information as the Assessing Officer may require. 2. Assessment can be made only if the notice under this section is served on the assessee. No assessment is possible by issue of this notice alone. 3. Time limit of .....

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..... Non-compliance of notice u/s 143(2) is not an offence. Hence, prosecution cannot be launched u/s 276D Non-compliance with a notice u/s 142(1) is an offence for which prosecution may be launched u/s 276D Note:- There is no sequence prescribed as to what manner noices u/s 142(1) and 143(2) are to be issued, therefore, there is nothing to say that notice u .....

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