Section 142(1) Inquiry Notice | N D Savla & Associates, Nashik

Section 142(1) · Nashik, Maharashtra

Section 142(1) Inquiry — Documents Ready, Deadlines Met.

Whether it's a pending return or a request for specific records, we help you respond to Section 142(1) inquiry notices completely and on time.

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A notice under Section 142(1) can be issued for two distinct purposes — to call for a return that hasn't yet been filed, or to seek specific books, documents or information during an ongoing or pre-assessment inquiry. Non-compliance with this notice can have serious consequences, including a best judgment assessment.

At N D Savla & Associates, we help clients across Nashik, Nagpur, Pune, Mumbai and the rest of Maharashtra identify exactly what is being sought and compile a complete, compliant response within the given timeline.

Below is an overview of our Section 142(1) support, our process, and answers to frequently asked questions.

Our Section 142(1) Support

Purpose Identification

We determine whether the notice seeks a pending return, specific documents, or general information relevant to an inquiry.

Pending Return Filing

Where the notice calls for a return not yet filed, we prepare and file it accurately within the stipulated time.

Document Compilation

Where specific books, accounts or explanations are sought, we gather and organise them in the format required.

Response Drafting

A structured written response is prepared addressing each specific point raised in the notice.

Portal Filing

The response, along with all supporting attachments, is filed on the income tax e-filing portal.

Follow-up Support

Any further clarification sought after the initial response is handled promptly to avoid escalation.

Our 142(1) Response Process

Notice Review

We identify whether the notice relates to a pending return or a request for documents and information.

Information Gathering

Relevant records, books or return data are compiled based on what the notice specifically requires.

Response Preparation

A complete response is drafted covering every point raised in the notice.

Filing

The response is filed within the deadline specified, along with supporting documentation.

Escalation Prevention

We monitor for further queries to ensure the inquiry does not escalate due to an incomplete response.

Why It Matters

✓Accurate identification of what the notice requires

✓Timely filing of pending returns where applicable

✓Complete, well-organised document submissions

✓Reduced risk of a best judgment assessment

✓Structured responses that address every query

✓Prompt handling of follow-up clarifications

✓Guidance on record-keeping for future compliance

✓Support across individual and business inquiries

Frequently Asked Questions

A 142(1) notice can be issued to call for a pending return or specific information, often as a preliminary step, while a 143(2) notice specifically confirms that a filed return has been selected for detailed scrutiny assessment.

Yes, a 142(1) notice can be issued during an ongoing assessment to seek additional books, accounts or explanations, even after a return has been filed and is under examination.

Non-compliance can result in a best judgment assessment under Section 144, where the assessing officer determines your income based on available material, often to your disadvantage, along with possible penalty.

In many cases, a reasoned request for extension can be made through the income tax portal if additional time is genuinely required to compile the documents sought.

Received a Section 142(1) inquiry notice?

Send us the notice — we'll identify what's needed and prepare a complete response on time.

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