Notice for Filing Return u/s 142(1) is Useless in Most Cases!


It is customary for officers of the department to issue notice u/s 142(1) of the Income Tax Act asking a person to file tax return. This is especially true when the A,O gets some kind of information from other agencies and he finds that tax return has not been filed by the assessee. This post is discussing the following issues in relation to the power of assessing officer to ask for filing tax return under section 142(1)(i) of the Income Tax Act.

  1. Is there a time limit for issue of notice u/s 142(1)(i) asking a person to file tax return??
  2. Can A.O pass assessment order u/s 144 if a person does not file tax return?
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