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

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Overview Understanding Scenarios Penalties Services Documents 142 vs Others Fees Timeline Why Patron Patron vs DIY FAQs

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.

Scenario	Why Notice Issued	Response Strategy
ITR not filed despite TDS	Employer deducted TDS, no return filed	File pending ITR immediately
AIS/TIS mismatch	Property sale, MF, shares visible in AIS but not in ITR	Provide details + capital gains computation
TDS not matching 26AS	TDS claimed exceeds Form 26AS	Reconcile 26AS + provide TDS certificates
HRA without documentation	HRA claimed, no landlord PAN/receipts	Provide 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.

IT Notice S.142(1) Response

Common Scenarios for Gurugram Taxpayers

Scenario	Why Issued	Common In	Response
ITR not filed despite TDS	Employer deducted TDS, no return	Cyber City, Golf Course Rd MNC employees	File pending ITR immediately
AIS/TIS mismatch	Property sale, MF, shares in AIS not in ITR	Property sellers, investors	Capital gains computation + details
TDS mismatch	TDS claimed exceeds Form 26AS	Freelancers, contractors	Reconcile 26AS + TDS certificates
HRA without proof	HRA claimed, no landlord PAN	Salaried employees	Rent agreement, receipts, PAN
High-value transactions	Large deposits, cash, property in AIS	Business owners, Udyog Vihar	Source explanation + documents

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

Penalties for Non-Compliance

Service	What 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 Deductions	If 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

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

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

Document	Purpose	Notes
Bank Statements (all accounts)	Verify income and transactions	For relevant FY, all banks
Form 16/16A	TDS verification	From employer/deductor
Form 26AS/AIS Printout	TDS and transaction reconciliation	From e-filing portal
Investment Proofs	Deduction claims (80C, 80D, HRA)	Receipts, certificates
Property Sale Deed	Capital gains computation	Registration details
Rent Agreement + Receipts	HRA claim verification	Landlord PAN if rent >Rs 1 lakh
Capital Gains Computation	Share/MF/property gains	With 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

Challenge	Impact	How Patron Accounting Solves It
142(1) - Inquiry	Request for return/documents/info	Low severity (inquiry). File return or submit documents. Prevents escalation
143(1) - Intimation	Automated comparison after ITR processing	Low (automated). Check demand/refund. Rectify if needed
143(2) - Scrutiny	Detailed examination of return	Medium-High. Full assessment proceedings. Patron represents
148/148A - Reassessment	Reopening already assessed return	High. Object or comply. Defend original return
245 - Refund Adjustment	Refund adjusted against outstanding demand	Medium. Object within 30 days if incorrect
144 - Best Judgment	Assessment without taxpayer input	Very High. Appeal to CIT(A) to set aside. Result of not responding to 142(1)

Notice Response Fees

Fee Component	Amount
142(1) Notice Response (Simple)	Starting from Rs 2,999 (Exl GST) \| Analysis + drafting + e-Proceedings \| 3-5 days
142(1) + Pending ITR Filing	Starting from Rs 4,999-9,999 (Exl GST) \| ITR + notice response \| 5-10 days
AIS/TIS Mismatch Resolution	Starting from Rs 3,999-7,999 (Exl GST) \| Reconciliation + response \| 7-14 days
Capital Gains Response	Starting 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 Management	Starting 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?

Stage	Estimated Timeline
Gurugram Office	Golf Course Extension Road - notice response for Cyber City professionals, Golf Course Road MNC employees, Sohna Road sellers
Analyse Before Responding	Every notice analysed to determine exact requirement. Personalised document checklist. No generic responses
Prevent Escalation	Proper 142(1) response prevents escalation to 143(2) scrutiny or 144 best judgment
e-Proceedings Expert	All responses filed electronically via e-Proceedings. Adjournment requests when needed. Track until closure
Capital Gains + ESOP	Specialised 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

Factor	Patron Managed	DIY
Notice Analysis	Each point identified and addressed	Often miss specific requirements
Document Gathering	Personalised checklist per notice	Incomplete document submission
Response Quality	Point-by-point professional response	Generic, may trigger more questions
Adjournment	Filed proactively before deadline	Often miss deadline entirely
Tracking	Monitor e-Proceedings until closure	Ignore follow-ups (S.144 risk)
Pricing	From 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.

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What is a Section 142(1) notice?

Inquiry notice asking you to file return, produce documents, or provide information. Preliminary inquiry before assessment. NOT a penalty, NOT scrutiny, NOT reassessment. Simply a request for details.

Why did I receive this notice?

Common: ITR not filed despite TDS, AIS shows unreported transactions (property/MF/shares), TDS mismatch with 26AS, deductions claimed without proof (HRA/80C), high-value transactions flagged.

How do I respond?

Login incometax.gov.in → e-Proceedings → Worklist → View/Submit Response. Upload response letter and supporting documents. All electronic under Faceless Assessment. Patron submits on your behalf.

What is the penalty for not responding?

Rs 10,000 per failure (S.271(1)(b)). Plus AO may do best judgment assessment (S.144) without your input = higher tax. Prosecution up to 1 year possible. Always respond within deadline.

Can I get extension of time?

Yes. File adjournment request via e-Proceedings BEFORE deadline. Explain why. AO may grant. Even partial response before deadline shows compliance. Patron files proactively.

Is 142(1) the same as scrutiny?

No. 142(1) is preliminary inquiry. 143(2) is scrutiny (detailed examination). Proper 142(1) response may close matter without scrutiny. Poor response may trigger 143(2).

What documents should I keep ready?

Bank statements, Form 16/16A, 26AS/AIS, investment proofs, property deeds, capital gains computation, rent agreement. Patron provides personalised checklist per your notice.

What is the cost?

Simple response from Rs 2,999. With pending ITR from Rs 4,999. AIS mismatch from Rs 3,999. Capital gains from Rs 4,999. S.144 appeal from Rs 9,999. Annual management from Rs 14,999.

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.