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Notices are issued by the income tax department under the various provisions of the Income Tax Act to the assesses with the purpose to assure greater tax compliances. The notices are covered under section 142 of the income tax act.

When Is Notice Sent to The Assessee:

Section 142(1) tax notice is the notice that is usually served, in a case

1. Where the return has been filed within the due time,

2. Call for details and documents from the assessee if required.

3. When several important information is missing from the taxpayer’s return.

Dealing With the Notice U/S 142(1):

After the assessee has received the notice from the income tax department, he must furnish the required documents under inquiry. The taxpayer is given a reasonable opportunity of being heard for any material that has been needed based on such inquiry. In the case of non-filing of the return, within the given time frame reasonable proof for the delay must be submitted along with the required documents.

Penalty for non-compliance with Section 142(1) Tax Notice:

Section 142(1) covers the penalties for non-filing of required documents within the time frame, Tax Notice may result in Best Judgment Assessment u/s 144. Further, the penalty includes:

1. Fine up to Rs 10,000 for each failure u/s 271(1)(b) or.

2. Imprisonment which may extend up to 1 year with or without a fine.


The author Sushant Gangurde is a legal analyst @Taxblock India who aims to educate people about various tax laws and financial planning.

Author Bio

Taxblock, founded in 2019, is a fintech startup located in Pune, Maharashtra. We are enrolled as an E-Return Intermediary with Income Tax Department & have established an In-House team of Technology & Tax Experts to build a “Financial Compliance Ecosystem” for Individual & Corporate View Full Profile

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