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

Income Tax - Return of Income and Assessment Procedure - 18A - S.No. Notice u/s 143(2) Notice u/s 142(1) 1. It is a notice for making assessment u/s 143(3) It is a notice to file return of income or produce accounts or documents or furnish informatio .....

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n which return is furnished is prescribed for service of this notice. No time limit is prescribed for service of this notice 4. No approval required Approval of Joint commissioner necessary if statement of all assets and liabilities not included in a .....

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