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Notice u/s 142(1) for non filing of income tax return

07 December 2015

Hello CCI Members, One of my client got a notice u/s142 (1) from income tax department for non filing of income tax return for Ay-11-12,12-13 &13-14. Now I have computed his income and paid the tax accordingly. but i can not file the income tax return online for same assessment years. Because period is over. what should i do in such situation? and how to file return?

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10 Replies

Trupti Jain (Partner - Kantilal Jain & Co. Chartered Accountants) (22 Points)
Replied 07 December 2015

You can file the returns physically with the Income Tax Department in the respective ward in which your client is assessed to.

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Ravinder Grover (CA) (83 Points)
Replied 07 December 2015

You can file it online there is option available in section column, you need to select "return filed in response to notice u/s 142(1) of the Income Tax Act, but only upto A.Y. 12-13.

For A.Y. 11-12 you need to file it manually.

Ketan Kapoor (Audit) (124 Points)
Replied 07 December 2015

Since your client has been served a notice u/s 142(1), you now have an option to file return under in the heading (in the ITR) 'Return Filed'. There you would have to select '13' which signifies return filed in response to notice u/s 142(1). This can be done for 2 AY, i.e. upto AY 12-13. As CA Ravinder Grover has told you, you would have to file a mnual return for AY 11-12.

Otherwise you have an option to file manual return for all AYs. This can be done with the permission of the assessing officer. kindly check the jurisdictional assessing officer befor filing your application or return here https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.H T M L. Other way round, it would be quite evident on the notice itself which jurisdictional AO has sent you the notice.

Narendra Kherada (3 Points)
Replied 14 December 2015

But here no notice can be issued u/s 142(1) for ay 2011-12,2012-13 as any assessment under sec 143 would be time barred. So the notice received here would not contain any section and would be a general letter issued to so many people.

Narendra Kherada (3 Points)
Replied 14 December 2015

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Narendra Kherada (3 Points)
Replied 14 December 2015

Neha Agarwal (In Taxatoin Job) (433 Points)
Replied 29 December 2015

I want to know is it necessary to take permission of Assessing Officer before filing manuall income tax return of all AY's?????

Neha Agarwal (In Taxatoin Job) (433 Points)
Replied 29 December 2015

I want to know is it necessary to take permission of Assessing Officer before filing manuall income tax return of all AY's?????

Ketan Kapoor (Audit) (124 Points)
Replied 31 December 2015

Yes, If you are filing out of time manual returns, you can do it only when AO allows for the same.

If filing returns within time, then manual retuns would be allowable only in exceptional cases.

Siddharth Goel (Chartered Accountant) (3031 Points)
Replied 03 July 2018

Originally posted by : Neha Agarwal
	I want to know is it necessary to take permission of Assessing Officer before filing manuall income tax return of all AY's?????

If you are filing return in response to a notice received by the IT department, then there is no need to take permission of the AO while filing the return for any AY, whether manually or online.

But, if you are filing ITR for previous AYs at your own discretion, then manual returns are not allowed at all under the amended Income Tax Rules, hence AO cannot give permission to file ITR manually. For online, ITR cannot be filed for more than one previous AYs.