Section 142(1) Notice for Delhi Taxpayers
📌 TL;DR - IT Notice S.142(1) in Delhi Services at a Glance
A notice under Section 142(1) of the Income Tax Act, 1961 is a pre-assessment inquiry notice issued by the Assessing Officer (or NeAC under the Faceless Assessment Scheme) to require you to (i) file your income tax return if not filed, (ii) produce specific accounts and documents, or (iii) furnish written information relevant to assessment. Non-response triggers best judgment assessment under Section 144, penalty of Rs 10,000 under Section 271(1)(b) and prosecution under Section 276D.
| Parameter | Detail |
|---|---|
| Governing Section | Section 142(1), Income Tax Act, 1961 |
| Issuing Authority | Assessing Officer (AO) or NeAC under Faceless Assessment Scheme |
| Three Types | (i) File return (ii) Produce accounts/documents (iii) Furnish information |
| Response Deadline | 15 days (faceless) to 30 days from receipt |
| Penalty for Non-Response | Rs 10,000 per failure - Section 271(1)(b) |
| Escalation | Best judgment assessment under S.144 | Prosecution under S.276D |
| Response Portal | incometax.gov.in > Pending Actions > E-Proceedings |
| Delhi IT Offices | Civic Centre | Aayakar Bhawan | C.R. Building | NeAC Delhi |
Delhi has over 1.5 crore income tax filers across salaried professionals at Connaught Place, traders in Chandni Chowk, manufacturers in Okhla and HNIs in South Delhi. The NeAC, headquartered at Delhi's Civic Centre, issues most Section 142(1) notices under the Faceless Assessment Scheme. Cases involving search/seizure or international taxation are handled by Delhi AOs at Civic Centre, ARA Centre and C.R. Building.
Patron's Delhi CA team handles both faceless and non-faceless proceedings. Learn more about IT Notices Under Section 142(1) across India. Related: Income Tax Return Filing and Income Tax Notice Response.
Content is reviewed quarterly for accuracy.