Notice u/s 142(1)

Can AO issue Notice u/s 143(2) before issuing notice u/s 142(1) for the same AY provided the return has been already filed and Notice u/s 143(2) was issued within the time allowed?

Please kindly suggest.

Can anyone please confirm under which section I can file income tax return for notice received without mentioning section I have given reply “return under preparation”.

Originally posted by : praveen kumar kalluri
	Can anyone please confirm under which section I can file income tax return for notice received without mentioning section I have given reply “return under preparation”.

It shows that you have a default in TDS return for TDS of employees u/s 192A, so it can be safely assume that you carry some kind of business in which you pay salary to your employees. Hence, ITR 3 or ITR 4 will be applicable to your case which is filed in case a person has income under head PGBP i.e. Business Income.