Section 142(1) Income Tax Notice

Income Tax

Section 142(1) Income Tax Notice

Registrationwala

Preface: This post was originally published in 2018 and has been updated on October 14, 2025, to provide you with the most current and accurate information.


There are various notices sent to the taxpayers by the Income Tax Department (ITD). The notices can be sent due to reasons like discrepancies in filing, request for additional details or non-compliance. The Income Tax Notice under Section 142(1) is sent by the Department to the taxpayers to ask them to file ITR or to seek additional information regarding the filed ITR. 

If you want to know about Section 142(1) Income Tax Notice, including its purpose and how to respond to it, then this blog post shall serve as a guide for you!

What is Section 142(1) of Income Tax Act?

Section 142(1) of Income Tax Act 1969 states the following:

“142. (1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 115WD or section 139 or in whose case the time allowed under sub-section (1) of section 139 for furnishing the return has expired a notice requiring him, on a date to be therein specified,—

 (i)  where such person has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, to furnish a return of his income or the income of any other person in respect of which he is assessable under this Act, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or :

Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section:

[Provided further that a notice under this sub-section for the purposes of this clause may also be served by the prescribed income-tax authority, *or]

(ii)  to produce, or cause to be produced, such accounts or documents as the Assessing Officer may require, or

(iii) to furnish in writing and verified in the prescribed manner information in such form and on such points or matters (including a statement of all assets and liabilities of the assessee, whether included in the accounts or not) as the Assessing Officer may require :

Provided that—

(a)  the previous approval of the Joint Commissioner shall be obtained before requiring the assessee to furnish a statement of all assets and liabilities not included in the accounts;

(b)  the Assessing Officer shall not require the production of any accounts relating to a period more than three years prior to the previous year. “

To put it simply, Section 142(1) of IT Act 1969 grants the Income Tax Department the authority to issue notices for seeking additional clarifications or further details regarding a filed return. With that being said, this notice can be sent by the Department even if the ITR has not been filed, requiring the taxpayer to furnish the return within a specified period. 

This notice can be sent by the ITD to ask details regarding specific accounts, written explanations for particular claims/entries in the return or to request for certain documents.

The ITD’s Assessing Officer is responsible for issuing the notice under S. 142(1) of Income Tax Act. Issuing this notice is the first step in investigating any mismatch between the details available to them and the ITR filed by the assessee. 

It is important to note that the Assessing Officer cannot ordinarily call for accounting records relating to a period more than three years prior to the relevant previous year. However, this is not an absolute restriction. In exceptional cases, such as those involving large-scale tax evasion, the Officer may request older records.

How to Submit a Response to Notice u/s 142(1) of Income Tax Act?

When you receive a notice u/s 142(1) of IT Act, you are required to furnish a response electronically through the e-filing portal. For this, you must access the ‘e-Proceedings’ utility in the registered ‘e-filing’ accounts. You do not need to visit the ITD in this regard. Simply, follow the instructions outlined below:

Step 1: Visit the official income tax portal.

Step 2: Once you are on the homepage, you need to log into the portal.

Step 3: After you have logged into the portal, go to the ‘Pending Actions’ tab and then select ‘e-Proceedings’.

Step 4: Now, you need to click on ‘View Notice’ and then on ‘Submit Response’ option.

Step 5: Then, you need to select response type for notice. You must choose between ‘Partial Response’ and ‘Full Response’. If you have all the documents, then you can opt for ‘Full Response’. However, if immediate submission of all documents is not possible for you, then you can file a partial response and provide the remaining details later on.

Note: You can submit the attachments in PDF, Excel or CSV formats.

Step 6: Now, click on the ‘Continue’ option and then tick on the ‘Declaration and Submit’ option.

Step 7: You will receive the ‘Submitted Successfully’ message on your screen.

Step 8: Now, you can download the acknowledgement of the response if you want.

Conclusion

Notice under Section 142(1) is issued by the ITD whenever it requires the taxpayer to file ITR or to seek additional information regarding the filed ITR. To respond to this notice electronically, the taxpayer must visit the official ITD portal. If the taxpayer fails to respond to this notice via the portal, then the Assessing Officer can conduct “Best Judgment Assessment” under Section 144. This assessment can result in higher tax liability, interest charges, significant penalties and in some cases, even prosecution. Therefore, it is important to respond to this notice in a timely manner and furnish all the necessary details. 

If you need help in ensuring compliance with the Tax Department’s rules and regulations, feel free to connect with tax experts at Registrationwala!

Frequently Asked Questions (FAQs)

Q1. When is Section 142(1) Notice issued by the Income Tax Department?

A. This notice is issued by the department when it requires additional information regarding an ITR filed by the taxpayer. Usually, this notice is issued before the final assessment is completed. 

Q2. What is the time limit for issuing notice u/s 142(1)?

A. There is no time limit for issuing notice u/s 142(1). It can be issued any time by the Assessing Officer of ITD, even after the end of the particular assessment year.

Q3. How to reply to the notice u/s 142(1) of IT Act 1969?
A. You can reply to the notice u/s 142(1) of the IT Act 1969 through the ‘e-Proceedings’ option available in the assessee’s registered e-Filing account. 

Q4. What is the difference between a notice under Section 142(1) and Section 143(2)? 

A. Section 142(1) notice is sent by ITD when it wants to seek additional information or explanations from the assessee before starting the assessment process. On the other hand, Section 143(2) notice is issued by ITD amidst the assessment process in order to scrutinize the return filed by the assessee. 

Q5. How to avoid receiving tax notices? 

A. To avoid receiving tax notices, you must file your returns with correct details and on time, complete the verification process within prescribed time period and maintain well organized financial records. Additionally, you can consult a tax expert, like a chartered accountant, whenever their guidance is needed. 

Q6. What happens if you ignore notice u/s 142(1)?

A. If you ignore a Section 142(1) notice, the Assessing Officer can move ahead without your response and conduct the “Best Judgment Assessment” u/s 144. Under the latter section, they can determine your tax liability on the basis of the information available to them.

Q7. Can the Tax Dept send me a tax notice for the previous year’s ITR?

A. Yes, the Tax Dept can send you a tax notice regarding the previous year’s ITR for the purpose of seeking clarification or additional details.

 

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