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IT Notice Under Section 142(1) in Gurugram: Inquiry, Response, and Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 03 April 2026 Verify Credentials →

What It Is: Inquiry notice from Assessing Officer requesting information, documents, or return filing

3 Purposes: (i) Requiring return filing (ii) Requiring accounts/documents (iii) Requiring information/explanation

Response: Via e-Proceedings on incometax.gov.in within the deadline specified in notice

Penalty: Rs 10,000 per failure (S.271(1)(b)) + Best judgment assessment (S.144) + Prosecution (S.276D)

Section 142(1) response for salaried professionals, property sellers, freelancers, and NRIs across Gurugram.

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142(1) for AIS mismatch - sold property, forgot to report. Patron computed capital gains, claimed S.54 exemption, filed response. Closed without scrutiny.
AK
Amit Kumar
Property Seller, Sohna Road
★★★★★
“
Hadn't filed ITR for 2 years despite TDS. Got 142(1). Patron filed both returns, responded to notice, cleared in 10 days. No penalty.
RM
Rahul Mehta
MNC Employee, DLF Cyber City
★★★★★
“
HRA claim questioned. Patron gathered rent agreement, receipts, landlord PAN. Filed via e-Proceedings. Matter closed in 7 days.
PS
Priya Singh
Salaried, Golf Course Road
★★★★★
“
Got S.144 best judgment after ignoring 142(1). Patron filed appeal to CIT(A), got ex-parte order set aside. Fresh assessment with proper hearing.
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Vikram Gupta
Business Owner, Udyog Vihar
★★★★★

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Section 142(1) notice response, document submission, and penalty avoidance from Gurugram.

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IT Notice Section 142(1) in Gurugram: Inquiry, Response, and Penalty Avoidance

📌 TL;DR - IT Notice Section 142(1) in Gurugram Services at a Glance

Section 142(1) is a preliminary inquiry notice - NOT a penalty, NOT scrutiny, NOT reassessment. It requests: return filing, documents, or information. Respond via e-Proceedings within the deadline. Non-compliance: Rs 10,000 penalty + best judgment assessment (higher tax) + prosecution. Proper response at 142(1) prevents escalation to scrutiny.

Gurugram taxpayers frequently receive 142(1) notices. For a comprehensive overview, see our IT Notice Section 142(1) national guide.

ScenarioWhy Notice IssuedResponse Strategy
ITR not filed despite TDSEmployer deducted TDS, no return filedFile pending ITR immediately
AIS/TIS mismatchProperty sale, MF, shares visible in AIS but not in ITRProvide details + capital gains computation
TDS not matching 26ASTDS claimed exceeds Form 26ASReconcile 26AS + provide TDS certificates
HRA without documentationHRA claimed, no landlord PAN/receiptsProvide rent agreement, receipts, PAN

Under the Faceless Assessment Scheme, most 142(1) notices are electronic via NeAC. AO may be anywhere in India, not necessarily Gurugram. All responses via e-Proceedings portal. Patron analyses the notice, gathers documents, drafts response, and submits via e-Proceedings.

Content is reviewed quarterly for accuracy.

Understanding the Section 142(1) Notice

What it IS: A preliminary inquiry notice requesting return filing, documents, or information before assessment is completed. It is the AO asking for additional details.

What it is NOT: NOT scrutiny (S.143(2)), NOT reassessment (S.148), NOT penalty order. It is simply an inquiry - not an accusation.

3 Sub-clauses: (i) File your return if not filed. (ii) Produce accounts and documents. (iii) Furnish information or explanation on any matter.

No time limit: Can be issued even after the relevant AY has ended. You may receive notice for older years.

Faceless: Under Faceless Assessment Scheme 2019, all interaction is electronic via e-Proceedings portal. See Income Tax Notice for all notice types.

Key Terms for IT Notice Section 142(1) in Gurugram:

Section 142(1): Inquiry notice before assessment - 3 sub-clauses for return, documents, or information.

Section 144: Best judgment assessment - AO assesses without your input if you don't respond. Almost always = higher tax demand.

Section 271(1)(b): Rs 10,000 penalty per failure to comply with notice.

e-Proceedings: Electronic response platform on incometax.gov.in for submitting responses to notices.

AIS/TIS: Annual Information Statement / Taxpayer Information Summary - source of transaction data triggering notices.

APL-05 IT Notice Section 142(1) in Gurugram
IT Notice S.142(1) Response

Common Scenarios for Gurugram Taxpayers

ScenarioWhy IssuedCommon InResponse
ITR not filed despite TDSEmployer deducted TDS, no returnCyber City, Golf Course Rd MNC employeesFile pending ITR immediately
AIS/TIS mismatchProperty sale, MF, shares in AIS not in ITRProperty sellers, investorsCapital gains computation + details
TDS mismatchTDS claimed exceeds Form 26ASFreelancers, contractorsReconcile 26AS + TDS certificates
HRA without proofHRA claimed, no landlord PANSalaried employeesRent agreement, receipts, PAN
High-value transactionsLarge deposits, cash, property in AISBusiness owners, Udyog ViharSource explanation + documents

Proper response at 142(1) stage prevents escalation to 143(2) scrutiny. See Income Tax Return.

Penalties for Non-Compliance

ServiceWhat We Do
Monetary Penalty (S.271(1)(b))Rs 10,000 per failure to comply | Per notice, per failure
Best Judgment Assessment (S.144)AO assesses without taxpayer input | Almost always = higher tax demand
Prosecution (S.276D)Imprisonment up to 1 year, with or without fine | Persistent non-compliance
Search and Seizure (S.132)Warrant for search of premises | Rare but possible for persistent non-cooperation
Disallowance of DeductionsIf proof not provided, deductions disallowed | Higher taxable income = higher tax
Interest (S.234A/B/C)Interest on additional tax assessed | Compounds financial burden
Our Process

Section 142(1) Response Services

From notice analysis to e-Proceedings submission and tracking.

Step 1

Notice Analysis + Document Gathering

Download and analyse the 142(1) notice. Identify what is being asked. Categorise: return filing / document request / information inquiry. Prepare personalised document checklist. Gather all supporting documents.

AnalysedDocs gathered
142(1)
Analysed01
Step 2

Response Drafting + e-Proceedings

Draft detailed response addressing each point in the notice. Attach supporting documents. Submit via e-Proceedings on incometax.gov.in. Request adjournment if more time needed (before deadline).

Response draftedSubmitted
e-PROC
Filed02
Step 3

Tracking + Closure

Monitor e-Proceedings for AO queries or additional requests. Submit supplementary responses if needed. Track until matter is closed. If escalated to 143(2), manage scrutiny proceedings.

TrackedClosed
Resolved03

Documents Commonly Requested

DocumentPurposeNotes
Bank Statements (all accounts)Verify income and transactionsFor relevant FY, all banks
Form 16/16ATDS verificationFrom employer/deductor
Form 26AS/AIS PrintoutTDS and transaction reconciliationFrom e-filing portal
Investment ProofsDeduction claims (80C, 80D, HRA)Receipts, certificates
Property Sale DeedCapital gains computationRegistration details
Rent Agreement + ReceiptsHRA claim verificationLandlord PAN if rent >Rs 1 lakh
Capital Gains ComputationShare/MF/property gainsWith exemption claims (S.54/54EC/54F)

Patron provides personalised document checklist based on your specific notice. Not all documents above are always needed - only those relevant to the inquiry in your notice. See Tax Planning for proactive preparation.

Section 142(1) vs Other IT Notices

ChallengeImpactHow Patron Accounting Solves It
142(1) - InquiryRequest for return/documents/infoLow severity (inquiry). File return or submit documents. Prevents escalation
143(1) - IntimationAutomated comparison after ITR processingLow (automated). Check demand/refund. Rectify if needed
143(2) - ScrutinyDetailed examination of returnMedium-High. Full assessment proceedings. Patron represents
148/148A - ReassessmentReopening already assessed returnHigh. Object or comply. Defend original return
245 - Refund AdjustmentRefund adjusted against outstanding demandMedium. Object within 30 days if incorrect
144 - Best JudgmentAssessment without taxpayer inputVery High. Appeal to CIT(A) to set aside. Result of not responding to 142(1)

Notice Response Fees

Fee ComponentAmount
142(1) Notice Response (Simple)Starting from Rs 2,999 (Exl GST) | Analysis + drafting + e-Proceedings | 3-5 days
142(1) + Pending ITR FilingStarting from Rs 4,999-9,999 (Exl GST) | ITR + notice response | 5-10 days
AIS/TIS Mismatch ResolutionStarting from Rs 3,999-7,999 (Exl GST) | Reconciliation + response | 7-14 days
Capital Gains ResponseStarting from Rs 4,999-9,999 (Exl GST) | Computation + exemption + response | 7-14 days
Best Judgment Assessment Appeal (S.144)Starting from Rs 9,999-19,999 (Exl GST) | Appeal to CIT(A)/NFAC | Per schedule
Comprehensive Notice ManagementStarting from Rs 14,999-29,999/year (Exl GST) | All IT notices managed

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free IT Notice Section 142(1) in Gurugram consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Why Choose Patron Accounting in Gurugram?

StageEstimated Timeline
Gurugram OfficeGolf Course Extension Road - notice response for Cyber City professionals, Golf Course Road MNC employees, Sohna Road sellers
Analyse Before RespondingEvery notice analysed to determine exact requirement. Personalised document checklist. No generic responses
Prevent EscalationProper 142(1) response prevents escalation to 143(2) scrutiny or 144 best judgment
e-Proceedings ExpertAll responses filed electronically via e-Proceedings. Adjournment requests when needed. Track until closure
Capital Gains + ESOPSpecialised computation for property/shares/MF/crypto/ESOP. Exemption claims. Correct reporting

Critical: Respond within the deadline in the notice. Rs 10,000 penalty per failure. Best judgment assessment (S.144) if ignored = higher tax. Even partial response shows compliance. Adjournment available if requested BEFORE deadline. Proper 142(1) response prevents scrutiny.

Key Benefits

Patron vs DIY Response

Patron: Analyse First

Every notice analysed. Personalised document list. Response addresses each point specifically. Prevents escalation to scrutiny.

DIY: Generic Response

Often submit incomplete documents. Generic response doesn't address specific query. Risk of escalation to scrutiny or S.144.

Patron: Track to Closure

Monitor e-Proceedings for follow-ups. Submit supplementary responses. Track until matter closed. No loose ends.

DIY: Ignore Follow-ups

Miss follow-up queries. Matter escalates to S.144 best judgment. Higher tax demand + penalties. Expensive to fix later.

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"142(1) for AIS mismatch - sold property but forgot to report. Patron computed capital gains, claimed S.54 exemption, filed response. Closed without scrutiny."

- Property Seller, Sohna Road

"Hadn't filed ITR for 2 years despite TDS. Got 142(1). Patron filed both returns, responded to notice, and cleared the matter in 10 days. No penalty."

- MNC Employee, DLF Cyber City

Patron vs DIY Detailed

FactorPatron ManagedDIY
Notice AnalysisEach point identified and addressedOften miss specific requirements
Document GatheringPersonalised checklist per noticeIncomplete document submission
Response QualityPoint-by-point professional responseGeneric, may trigger more questions
AdjournmentFiled proactively before deadlineOften miss deadline entirely
TrackingMonitor e-Proceedings until closureIgnore follow-ups (S.144 risk)
PricingFrom Rs 2,999 (transparent)Free but penalty costs much more

Related Services

Legal and Compliance Framework

Governing Law: Income Tax Act, 1961 | IT Rules, 1962 | Faceless Assessment Scheme, 2019

Key Sections: 142(1) (inquiry) | 143(2) (scrutiny) | 144 (best judgment) | 271(1)(b) (Rs 10,000 penalty) | 276D (prosecution, 1 year)

Platform: e-Proceedings on incometax.gov.in | NeAC

Jurisdiction: CIT Gurgaon | Faceless (no location-specific AO for most cases)

Penalties: Rs 10,000 per failure | S.144 best judgment | Prosecution up to 1 year | Deduction disallowance | Interest on additional tax.

FAQs - IT Notice 142(1) in Gurugram

Common questions about Section 142(1) notice, response process, penalties, and professional help for Gurugram taxpayers.

Quick Answers

142(1) notice kya hai? IT Department se inquiry - return file karo, documents do, ya information do. Penalty nahi hai, scrutiny nahi hai. Bas details maang rahe hain.

Respond na karein toh? Rs 10,000 penalty + best judgment assessment (zyada tax) + prosecution possible. Deadline mein zaroor respond karo.

Scrutiny se alag hai? Haan. 142(1) preliminary inquiry. 143(2) scrutiny. Sahi response doge toh scrutiny se bach sakte ho.

Respond Within the Deadline - Prevent Escalation

Section 142(1) is an inquiry, not a penalty. But ignoring it leads to Rs 10,000 penalty, best judgment assessment (higher tax), and prosecution. Proper response prevents escalation to scrutiny. Adjournment available if requested before deadline.

Call +91 945 945 6700 or WhatsApp us.

Get Expert IT Notice 142(1) Response in Gurugram

Section 142(1) is a routine inquiry - not a reason to panic. Respond accurately within the deadline via e-Proceedings. Whether AIS mismatch, pending ITR, TDS discrepancy, or capital gains inquiry, the key is proper response to prevent escalation to scrutiny.

Patron Accounting's Gurugram office provides professional notice response: analysis, document guidance, drafting, e-Proceedings submission, and tracking until closure.

With 10,000+ businesses served, a 4.9 Google rating, and 50,000+ documents filed, Patron Accounting LLP is a trusted tax notice partner across Gurugram, NCR, and India.

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Content Created: 03 April 2026  |  Last Updated: 03 April 2026  |  Next Review: 03 July 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly. Section 142(1), Faceless Assessment Scheme, e-Proceedings portal, and penalty provisions are verified.

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