By dispose I meant, that will he not let the case be by just accepting the documents provided by the assesse and not make further enquires as he is fully aware that the notice is bad in law.

If you want to response to the notice so isuued u/s 142(1) then the assessment can become valid one and he can pass the assessment order. So participating under the circumstances will go agaisnt you. If you still wish to continue you can do that but remember such a particiaption will validate the proceedings. Please refer 292BB. It reads as follows - 

Notice deemed to be valid in certain circumstances.

292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

 (a) not served upon him; or

 (b) not served upon him in time; or

 (c) served upon him in an improper manner:

Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.

if no return is filed and AO issues 142(1) notice calling for return, the assessee mandatorily need to file return of income. normally 142(1) notice will be issued when there was information with him in respect of some transaction and the assessee didn't file return for that concern previous year. if in the return filed in response to 142(1) notice, if the assessee declared the income in respect of which 142(1) notice issued, then the return will be processed under 143(1) or the case will be opened for assessment under section 147. mr. poltu and mr. Rajiv, I'm an AO and I'm doing all these years. if you think I'm wrong please correct me

Its good to know that you are an AO. But Mr Krishnan please tell me If a return is already filed u/s 139 and no notice is issued u/s 143(2) within the prescribed time limit, how can you issue a notice u/s 142(1) after the time limit for 143(2). In this case Mr Poddar has already said the rutrn was filed u/s 139 and the AO wants to submit information as mentioned in the notice u/s 142(1). What is the validity of this notice so issued u/s 142(1) if the assessee files an objection to the notice instead of particiaption?

This is not a case where return has not been filed. The facts of the case is as below:-

1. The case related to FY 2014-15, AY 2015-16

2. Return filed normally within due date u/s 139(1) - within July 2015

3. Time Limit to issue notice u/s 143(2) is within September 2016

4. Assesse has not received any notice u/s 143(2) until today and only a notice u/s 142(1) has been recieved in August 2017.

Now, a plain reading of section 142(1) in conjuction with 143(2), implies that the time limit for issue notice u/s 142(1) is also the same as time limit for 143(2). Therefore, in this case 142(1) seems to be bad in law.

I am unable to understand the following:-

1. Why is the AO issuing such a notice when he should be aware that the notice is bad in law?

2. What should the assesse reply to such notice? 

1. AO might be unaware of the fact that notice u/s 143(2) has not been issued to you. Or, he or his predecessor must have issued the notice and the letter could  ot be delivered to you. Assuming that no notice has been issued to you I am giving the reply to question no. 2.

2.If you do not wish to particiapte then simply write a letter to AO and tell him the fact that no notice u/s 143(2) was issued and thus the notice u/s 142(1) requiring to furnish documents in connection with the assessment for AY 2015-16 is bad in law. On the other hand, if you wish to particiapte simply submit the information as requisitioned in the notice and get the assessment done.

in that case, the notice is issued without jurisdiction. inorder to buy peace with department, the same can be conveyed to the ao in a polite way. even AOs are issuing notice under 139D which is bad in law. that can be brought to the knowledge of concern AOs

in that case, the notice is issued without jurisdiction. inorder to buy peace with department, the same can be conveyed to the ao in a polite way. even AOs are issuing notice under 139D which is bad in law. that can be brought to the knowledge of concern AOs

mr. Ravi, you also verify whether the return was validly filed or not. in most of the aims cases, the returns were filed within time but the assessees were failed to submit ITR V within time or never submitted. in that case it's deemed that the return for the concerned​ a.y was not filed by assessee

The return was validly filed and ITR V was electronically submitted.  I am assuming the predecessor AO issued the notice u/s 143(2) as well, but it was not recieved by me and returned as my house was locked. But this was not noticed by the incoming AO and hence, he now issued 142(1) hoping that the assesse would comply.

Is this possible Mr. Ram krishnan?

notice returned due to non availability of assessee in the address furnished by the assessee to the department is deemed to be valid service. it means, 142(1) notice was issued in pursuance to selection of case for scrutiny. even if you don't respond, the AO will pass 144 order and after that you have to get relief from appellate authorities. so my kind advice is to co-operate with the AO in assessment proceedings

I think if the notice was returned it is not a valid service. As far as I recall, the notice has to be pasted outside the gate of the house. I am not sure though. Can you recall any case law in which such notice was deemed to be a valid notice?

Kross Television India Pvt Ltd & Anr Versus
Vikhyat Chitra Production & Ors …Plaintiffs …Defendants

The Commissioner of Sales Tax, Maharashtra State, 8th
Floor,
Vikrikar Bhavan, Sardar Balwant Singh Dhodi Marg, Mazgaon, Mumbai – 400 010.
­ Versus Sunil Haribhau Pote, Proprietor of M/s. Sunil Haribhau Pote, Station Road, Baramati, Dist: Pune.

Kross Television India Pvt Ltd & Anr Versus
Vikhyat Chitra Production & Ors …Plaintiffs …Defendants