If you've received a notice from the Income Tax Department under Section 142(1), don't panic. This is a common step in the assessment process, and understanding it can help you respond correctly — and avoid penalties.
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📌 What is a Notice under Section 142(1)?
Once your Income Tax Return (ITR) is filed, the Assessing Officer (AO) may issue a Section 142(1) notice to:
- Request additional documents or clarifications
- Ask you to furnish a return if it hasn't been filed yet
- Seek details about assets, liabilities, or income for better assessment
This is part of the regular scrutiny process — and your cooperation is legally mandatory.
🔍 Purpose of Section 142(1) Notice
Under Section 142(1), the Income Tax Department may ask you to:
- Submit missing returns (even for someone else, like a minor or deceased person whose finances you manage)
- Produce specific documents, accounts, or statements related to your finances
- Clarify inconsistencies or gaps in your reported income
This step helps the AO complete the assessment fairly and transparently.
⚠️ Why You Should Not Ignore It
Failing to respond can lead to serious consequences:
- 📉 Best Judgment Assessment under Section 144
- 💰 Penalty of ₹10,000 per failure [Section 271(1)(b)]
- 🚨 Prosecution under Section 276D (up to 1 year + fine)
Even if you think the documents requested are irrelevant — you are still legally required to comply.
🧾 Sample of What a 142(1) Notice Might Include:
- Detailed bank statements
- Income details not included in your return
- Foreign asset disclosures
- Business income justifications
- Statements of loans, gifts, or investments
💻 How to Respond to Section 142(1) Notice Online
You don't need to visit the tax office. Just follow these steps:
- Log in to www.incometax.gov.in
- Go to Pending Actions > E-Proceedings
- Select the notice under Section 142(1) and click Submit Response
- Choose either:
- Full Response: If submitting all requested documents
- Partial Response: If you need more time for some documents
- Upload files in
PDF,Excel, orCSVformats - Click Continue, tick the Declaration, and hit Submit
- Save/download the Acknowledgement Receipt for your records
🧠 Pro Tip: Respond Within 15 Days
Generally, you'll get a 15-day window to respond. Don't miss the deadline. If you need more time, you can request an extension, but it must be justified.
🧑⚖️ Section 142(1) & Faceless Assessments
Under the Faceless Assessment Scheme (2019):
- The National e-Assessment Centre (NeAC) handles communication.
- Everything happens digitally — from notices to responses.
- Assessment Units (AUs), Verification Units (VUs), and Review Units (RUs) work behind the scenes.
You may never meet an officer in person — but your responses still matter immensely.
🤔 FAQs on Section 142(1) Notice
✅ Final Thoughts
A Section 142(1) income tax notice is a routine part of the assessment process — not a punishment. But how you respond can make all the difference.
