Can an assessing officer issue notice u/s142(1) where no assessment proceedings are pending to ask for the books of accounts and other details, the assessee had also not filed the retrun.
5 Replies
NIDHI
(ARTICLE)
(55 Points)
Replied 11 January 2020
Since the assessee had not filed the return ,ao can issue notice for the same u/s 142 (1)
rama krishnan
(12244 Points)
Replied 12 January 2020
When no return of income is filed, 142(1) notice can be issued requiring the assessee to file ITR and cannot ask for books of accounts etc
ajeet singh
(1392 Points)
Replied 12 January 2020
Ao can issue 142(1) and ask to file return and if assessee not file return and ao has sufficient info that assrssee has taxable income than ao can issue notice under section148
anshul haritas
(13 Points)
Replied 12 January 2020
An Advocate can handle such cases who practice the taxation laws.
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