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IT Notice under Section 142(1) in Pune - Expert CA-Assisted Response & Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 23 March 2026 Verify Credentials →

Non-Filing Notice: AO directs taxpayer to file pending ITR; compliance mandatory

Inquiry Notice: AO requests books, accounts, documents, or written information for assessment

Response Deadline: Typically 15 days via e-Proceedings portal on incometax.gov.in

Non-Response Risk: Best Judgment Assessment (Section 144) + Rs 10,000 penalty (Section 272A) + prosecution

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From Hinjewadi IT professionals to Pimpri-Chinchwad business owners, Pune taxpayers trust Patron for 142(1) notice response.

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Overview What is 142(1) Who Receives It Services 6-Step Response Documents Fees Timeline Why Patron Patron vs Self FAQs

IT Notice under Section 142(1) in Pune - Overview

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

A notice under Section 142(1) of the Income Tax Act, 1961 is a preliminary inquiry notice issued by the Assessing Officer (AO) before completing an assessment. It can be issued for three purposes: (1) directing a taxpayer who has not filed their return to file it, (2) requiring a taxpayer who has filed to produce specific books of accounts and documents, or (3) requesting written information on specific points. The notice is issued through the Faceless Assessment Scheme via the NeAC and must be responded to electronically via e-Proceedings on incometax.gov.in. Response deadline is usually 15 days. Non-response leads to Best Judgment Assessment under Section 144, penalty of Rs 10,000 under Section 272A, and potential prosecution.

Pune taxpayers receive Section 142(1) notices linked to the city's economic profile. IT salaried professionals in Hinjewadi and Kharadi receive notices for HRA claims, ESOP/RSU taxation, and capital gains not matching AIS/26AS. Business owners in Pimpri-Chinchwad and Baner receive notices for GST vs ITR turnover mismatches and high-value cash deposits. Property investors across Wakad, Baner, and Kharadi receive notices for undeclared property transactions. All proceedings are faceless via NeAC under CIT Pune-1/2/3 jurisdiction. Learn more about IT Notice Section 142(1) across India.

Responses must be filed electronically via e-Proceedings on incometax.gov.in. After resolving the notice, taxpayers benefit from Income Tax Returns in Pune and Accounting Services to prevent future notices.

Content is reviewed quarterly for accuracy.

What Is Section 142(1) Notice

Section 142(1) empowers the Assessing Officer (AO) to issue a notice for inquiry before assessment. It is a preliminary investigation tool - not an accusation of tax evasion. Under the Faceless Assessment Scheme, 2019, all 142(1) notices are issued through the NeAC and responded to electronically.

Section 142(1)(i): Directing a person to file a return if not filed within prescribed time. Section 142(1)(ii): Requiring production of specific books of accounts and documents for assessment. Section 142(1)(iii): Requiring written information, notes, or workings on specific points.

For Pune taxpayers, the most common triggers are AIS/Form 26AS/TIS mismatches - the department now has extensive information from banks, mutual funds, registrars, stock exchanges, and employers. Any discrepancy between this data and the filed ITR (or non-filing despite taxable transactions) triggers an automated 142(1) notice.

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

AIS (Annual Information Statement): Department's comprehensive data repository of taxpayer financial transactions from banks, registrars, MFs, exchanges, employers. Mismatches with ITR trigger notices.

Best Judgment Assessment (Section 144): If taxpayer fails to comply with 142(1), AO estimates income based on available material - typically resulting in HIGHER tax demand than actual liability.

Section 272A Penalty: Rs 10,000 for each failure to comply with a 142(1) notice. Compoundable offense.

Section 276D Prosecution: Willful failure to produce documents demanded under 142(1) - imprisonment up to 1 year + fine.

Faceless Assessment Scheme: All 142(1) proceedings via NeAC (National e-Assessment Centre). Responses via e-Proceedings on incometax.gov.in.

Respond Within 15 Days

Who Receives Section 142(1) Notice in Pune

IT Salaried Professionals (Hinjewadi, Kharadi, Magarpatta) - Pune's 500,000+ IT workforce: HRA exemption mismatches, ESOP/RSU perquisite discrepancies, capital gains on equity/MF not matching AIS, dual Form 16s from job changes, foreign salary/allowances. See Income Tax Returns in Pune.

Business Owners and Traders (Pimpri-Chinchwad, Baner, Hadapsar) - Section 44AD presumptive income vs GST turnover, high-value cash deposits flagged in SFT, TDS credits not reconciling, business expenses without invoices, GST vs ITR turnover discrepancy.

Property Investors (Wakad, Baner, Kharadi, Viman Nagar) - Property sale/purchase in AIS not declared in ITR. Capital gains not computed correctly. Section 54/54EC exemptions claimed without investment proof.

Freelancers and Consultants (Hinjewadi, Koregaon Park) - Foreign remittances (15CA-CB) not matching professional income. TDS credits under 194J/194C not matching 26AS.

Non-Filers Identified Through AIS/SFT - Pune residents with property purchases > Rs 30 lakh, bank deposits > Rs 10 lakh, credit card > Rs 10 lakh, MF purchases > Rs 10 lakh but no ITR filed.

Section 142(1) Response Services in Pune

Service	What We Do
Notice Analysis + AIS Reconciliation	Classifying notice type (142(1)(i)/(ii)/(iii)), downloading and cross-checking AIS/TIS/Form 26AS against filed ITR to identify exact discrepancies
Pending ITR Filing (142(1)(i))	Filing pending income tax return: computing income from all sources, claiming deductions, paying self-assessment tax with interest under 234A/234B/234C
Document Compilation + Response (142(1)(ii))	Organizing all requested books, bank statements, investment proofs, sale deeds, invoices; filing via e-Proceedings portal
Written Response Drafting (142(1)(iii))	Detailed explanations, reconciliation notes, asset-liability statement, income source explanations for specific points raised by AO
Complete 142(1) Response Package	Analysis + reconciliation + response + e-Proceedings filing + post-response monitoring + follow-up query management
Escalation Prevention	Thorough first response to prevent escalation to Section 143(2) scrutiny; representation at virtual hearings if scheduled

Our Process

Responding to Section 142(1) Notice in Pune

6-step response guide with Patron Accounting

Step 1

Read the Notice Carefully and Identify the Type

Log in to the Income Tax e-filing portal (incometax.gov.in) and access the notice under Pending Actions > e-Proceedings. Identify: the section cited (142(1)(i), (ii), or (iii)), the assessment year, the specific information/documents requested, and the response deadline (usually 15 days). Note the DIN (Document Identification Number) confirming genuineness. Patron analyzes the notice and classifies the response strategy.

Notice Type IdentifiedDeadline Noted

Notice Analyzed01

Step 2

Download and Reconcile AIS/TIS/Form 26AS

Download AIS (Annual Information Statement), TIS (Taxpayer Information Summary), and Form 26AS for the relevant assessment year. Cross-check every transaction against your filed ITR. Identify: reported vs actual income discrepancies, TDS credits not claimed or over-claimed, high-value transactions not declared, SFT-reported transactions, and feedback already submitted on AIS. For Pune IT professionals, focus on ESOP reporting, multiple Form 16s, and equity/MF capital gains.

AIS DownloadedDiscrepancies Identified

Data Reconciled02

Step 3

Compile Documents and Prepare Response

For 142(1)(i) non-filing: prepare and file the pending ITR with all income computed, deductions claimed, and self-assessment tax paid. For 142(1)(ii) document production: compile all requested documents - bank statements, Form 16/16A, investment proofs, rent receipts, property documents, capital gains computations. For 142(1)(iii) written information: draft detailed explanations, reconciliation statements, asset-liability schedule, source of funds.

Documents CompiledResponse Drafted

Submission Ready03

Step 4

File Response via e-Proceedings Portal

Log in to Income Tax e-filing portal. Navigate to Pending Actions > e-Proceedings. Select the relevant notice. Upload documents in PDF format. Enter written responses in text fields. Review all submissions for accuracy. Submit the response. Save the acknowledgment ID as proof of timely compliance. If the deadline is approaching, file an extension request through the same portal.

Uploaded via e-ProceedingsAcknowledgment Saved

Response Filed04

Step 5

Monitor Assessment Status and Respond to Follow-Ups

After submitting, NeAC assigns the case to an Assessment Unit (AU). The AU may: accept and close, request additional documents, refer to a Verification Unit (VU) for field inquiry, or seek expert input from a Technical Unit (TU). Each follow-up requires timely response. If the AO is satisfied, proceedings close. If not, the case may escalate to scrutiny under Section 143(2). Patron monitors the portal daily for follow-up queries.

AU Response TrackedFollow-Ups Managed

Case Monitored05

Step 6

Protect Against Best Judgment Assessment and Penalties

The most critical risk: AO can proceed with Best Judgment Assessment under Section 144, estimating income based on available information - typically resulting in HIGHER tax demand. Section 272A imposes Rs 10,000 penalty for each failure. Prosecution under Section 276D possible (imprisonment up to 1 year). Even if documents seem irrelevant, compliance is mandatory. Patron ensures every Pune taxpayer responds within the deadline.

Penalties AvoidedEscalation Prevented

Assessment Protected06

Documents Commonly Required for 142(1) Response in Pune

Bank Statements: All accounts (savings + current) for the relevant FY; highlighting flagged transactions.

Form 16 / Form 16A: Salary TDS certificate from employer(s); TDS certificates for non-salary income.

AIS + Form 26AS: Annual Information Statement and annual tax statement showing all TDS/TCS credits, advance tax, and SFT data.

Investment Proofs: 80C (PPF/ELSS/LIC/NPS), 80D (health insurance), 80E (education loan), 80G (donations).

Rent Receipts + Landlord PAN: For HRA exemption claims; rent agreement if monthly rent > Rs 1 lakh.

Capital Gains Computation: Sale/purchase dates, consideration, cost of acquisition, indexation, exemptions claimed.

ESOP/RSU Documentation: Grant letter, exercise details, perquisite calculation, employer Form 12BA.

Pune-Specific Tip: Pune IT professionals in Hinjewadi and Kharadi who switched jobs mid-year often have dual Form 16s with overlapping tax slab computation. The most common 142(1) trigger is the AO finding total income from 26AS higher than ITR declaration because the two Form 16s were not correctly consolidated. Patron reconciles all Form 16s before responding.

Common 142(1) Notice Triggers in Pune

Challenge	Impact	How Patron Accounting Solves It
AIS vs ITR Mismatch (Most Common)	Equity/MF capital gains, property transactions, interest income from multiple accounts not matching AIS data in ITR	Complete AIS/TIS/26AS reconciliation; identify and explain every discrepancy with supporting evidence before responding
Non-Filing Despite Taxable Transactions	SFT data shows property purchases > Rs 30 lakh, bank deposits > Rs 10 lakh, but no ITR filed; common among property investors and NRIs	File pending ITR with all income computed, deductions claimed, self-assessment tax paid with interest under 234A/B/C
HRA Claim Without Proper Documentation	IT professionals claiming HRA in Baner/Wakad/Hinjewadi but not deducting TDS under 194-IB (mandatory if rent > Rs 50,000/month)	Compile rent receipts, landlord PAN, rent agreement; address TDS non-deduction; correct in revised return if needed
Section 44AD/44ADA Presumptive Mismatch	Pimpri-Chinchwad business owners declaring income lower than 8%/6% of turnover shown in GST returns; GST-IT data exchange flags this	Reconcile GST turnover with ITR; explain discrepancies with supporting GST returns; file revised return if genuinely under-reported
ESOP/RSU Perquisite Under-Reporting	IT professionals exercising ESOPs with perquisite in Form 12BA not matching total income in ITR; complex dual taxation creates confusion	Reconcile Form 12BA perquisite value with ITR; explain ESOP taxation methodology; correct computation if errors found

Section 142(1) Response Fees in Pune

Fee Component	Amount
Patron Accounting Professional Fees (142(1) Response)	Starting from INR 999/mo (Exl GST and Govt. Charges)
Notice Analysis + AIS Reconciliation	Rs 3,000 - Rs 8,000 (classification + data cross-check)
Pending ITR Filing (142(1)(i))	Rs 5,000 - Rs 15,000 (return preparation + computation + tax payment)
Document Compilation + Response	Rs 5,000 - Rs 15,000 (organizing docs + e-Proceedings filing)
Written Response Drafting	Rs 5,000 - Rs 20,000 (detailed explanations + reconciliation notes)
Complete 142(1) Response Package	Rs 10,000 - Rs 30,000 (analysis + reconciliation + response + monitoring)
Section 143(2) Escalation Handling	Rs 15,000 - Rs 50,000 (if case escalates to scrutiny)
Government Fees	No govt fee for responding. Self-assessment tax + interest (234A/B/C) payable if return is late or tax is short

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 Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Section 142(1) Response Timeline

Stage	Estimated Timeline
Notice Received (e-filing portal / email / SMS)	Day 0
Read Notice; Identify Type and AY	Day 1
Download AIS/TIS/26AS; Reconcile with ITR	Day 1-3
Compile Documents / Prepare Return / Draft Response	Day 3-10
File Response via e-Proceedings Portal	Within 15 days (or as specified in notice)
NeAC Assigns to Assessment Unit	7-30 days after response
Follow-Up Query Response (if any)	15 days to respond to each query
Assessment Order or Closure	Within 12 months of assessment year end

Pune Processing Note: Section 142(1) notices for Pune taxpayers are issued through the NeAC under the Faceless Assessment Scheme. Physical jurisdiction is under CIT Pune-1, CIT Pune-2, or CIT Pune-3, but all proceedings are electronic. Responses are filed via the e-Proceedings module on incometax.gov.in. Critical: The 15-day response deadline is a hard deadline. Non-response triggers Best Judgment Assessment (Section 144) with typically HIGHER tax demand + Rs 10,000 penalty (Section 272A). Start response preparation on Day 1. Patron manages responses from its Wagholi office.

Key Benefits

Why Choose Patron for 142(1) Notice Response in Pune

Pune Office at Wagholi

Serving IT professionals, business owners, property investors, freelancers, and NRIs across Hinjewadi, Kharadi, Baner, Wakad, Pimpri-Chinchwad, Koregaon Park, and all Pune localities.

AIS/26AS Reconciliation

CA team cross-checks every data point in AIS, TIS, and Form 26AS against actual financial records to identify and explain every discrepancy before responding.

Faceless Assessment Experience

Extensive experience with e-Proceedings responses, follow-up queries, and virtual hearings under the Faceless Assessment Scheme via NeAC.

Escalation Prevention

Thorough response strategy prevents escalation to Section 143(2) scrutiny assessment, which involves significantly more intensive proceedings and higher costs.

Trusted by Pune Taxpayers

10,000+ Businesses | 4.9 Google Rating | 50,000+ Docs Filed | 15+ Years

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ businesses. From Hinjewadi IT professionals to Pimpri-Chinchwad business owners, Patron manages 142(1) responses with AIS reconciliation and e-Proceedings expertise. Offices in Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Response / Local CA in Pune

Factor	Patron Accounting	Self-Response / Local CA
AIS Reconciliation	Complete cross-check of all data sources	Partial or no reconciliation
Response Quality	Detailed, point-by-point with evidence	Generic or incomplete responses
e-Proceedings Filing	Professional portal management + tracking	Client struggles with portal
Follow-Up Management	Proactive monitoring + timely AU responses	Often missed or delayed
Escalation Risk	Minimized through thorough first response	Higher due to incomplete response
ESOP/Capital Gains	Specialized Pune IT professional taxation	Generic income tax practice

Related Services for Pune Taxpayers

Pune taxpayers responding to 142(1) notices often need:

IT Notice Section 142(1) across India - National notice response services
TDS Returns in Pune - Quarterly TDS compliance
Accounting Services - Year-round bookkeeping and compliance

Legal and Compliance Framework

Section 142(1)(i): AO may require return filing if not filed within time allowed under Section 139.

Section 142(1)(ii): AO may require production of accounts or documents for making the assessment.

Section 142(1)(iii): AO may require written information on specific points including statement of assets and liabilities.

Section 144: Best Judgment Assessment if assessee fails to comply with 142(1). Higher tax demand than actual.

Section 272A: Penalty Rs 10,000 per failure to comply. Compoundable offense.

Section 276D: Prosecution for willful failure. Imprisonment up to 1 year + fine.

Faceless Assessment Scheme, 2019: All assessments via NeAC. Responses via e-Proceedings.

Portal: incometax.gov.in

CIT Pune: CIT Pune-1, CIT Pune-2, CIT Pune-3 (jurisdictional). NeAC: Delhi (faceless processing).

FAQs - IT Notice under Section 142(1) in Pune

Common questions about Section 142(1) notice, response, penalties, and escalation for Pune taxpayers

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What is a Section 142(1) notice?

A preliminary inquiry notice from the Assessing Officer under the Income Tax Act. It can ask you to: (a) file your pending return, (b) produce specific books of accounts and documents, or (c) provide written information on specific points. It is not an accusation of tax evasion - it is a request for information to enable correct assessment. Issued through NeAC under the Faceless Assessment Scheme.

Why did I receive a 142(1) notice?

Common Pune triggers: non-filing despite taxable transactions in AIS/SFT data, AIS vs ITR mismatch (capital gains, property, bank deposits not declared), TDS credit mismatch with 26AS, HRA claims without documentation, ESOP/RSU perquisite not matching Form 16/12BA, Section 44AD/44ADA presumptive income inconsistent with GST turnover, or high-value transactions flagged in SFT.

How do I reply to a 142(1) notice?

Log in to incometax.gov.in. Navigate to Pending Actions > e-Proceedings. Select the notice. For 142(1)(i): file the pending return. For 142(1)(ii)/(iii): upload documents in PDF and enter written explanations. Submit within the 15-day deadline. Save the acknowledgment ID. If more time needed, file an extension request through the portal.

What happens if I don't respond?

Non-response leads to: Best Judgment Assessment under Section 144 with significantly higher tax demand, penalty of Rs 10,000 under Section 272A for each failure, possible prosecution under Section 276D (imprisonment up to 1 year + fine), and potential escalation to search and seizure. Never ignore a 142(1) notice.

Can a 142(1) notice lead to scrutiny assessment?

Yes. If the AO is not satisfied with the response, the case can escalate to scrutiny assessment under Section 143(2) - a more intensive assessment involving detailed examination of all income, deductions, and transactions. A thorough, well-documented response at the 142(1) stage is the best way to prevent escalation.

Is Section 142(1) notice serious?

The notice itself is not an indication of guilt or tax evasion - it is a routine inquiry tool. However, ignoring it is serious. Timely, accurate response usually resolves the matter. It becomes serious only if: you don't respond (Best Judgment Assessment), the response reveals significant undisclosed income, or the AO finds deliberate suppression.

What is the time limit for AO to issue 142(1)?

No explicit time limit for 142(1)(i) (non-filing). For 142(1)(ii) (books), production can be required for 3 previous years before the relevant previous year. The assessment must be completed within 12 months from the end of the assessment year. The notice window aligns with this completion timeline.

Can I file a revised return in response to 142(1)?

Yes. If the notice reveals genuine errors (income not declared, deductions incorrectly claimed), you can file a revised return under Section 139(5) before the response deadline - provided the time limit for revision has not expired. Filing a revised return proactively demonstrates good faith and often prevents escalation.

Quick Answers

What is Section 142(1) notice? Preliminary inquiry from AO: (1) file pending return, (2) produce books/documents, or (3) provide written information. Respond via e-Proceedings on incometax.gov.in within 15 days. Non-response leads to Best Judgment Assessment + Rs 10,000 penalty.

Pune mein 142(1) notice ka jawab kaise dein? Income Tax portal par login karein. Pending Actions mein e-Proceedings kholein. Notice padhein. Documents upload karein ya return file karein. 15 din mein submit karein. Patron Pune office se sab handle karta hai.

What is the penalty? Rs 10,000 per failure (Section 272A). Best Judgment Assessment under Section 144. Possible prosecution (Section 276D, up to 1 year). Higher tax demand than actual liability.

Respond to Your 142(1) Notice Before the 15-Day Deadline

The response deadline is typically 15 days - this is a hard deadline. Non-response triggers Best Judgment Assessment under Section 144, where the AO estimates income based on AIS/SFT data, almost always resulting in a tax demand significantly higher than actual liability.

Section 272A penalty of Rs 10,000 applies for each failure. Prosecution under Section 276D (imprisonment up to 1 year) is possible for willful non-compliance. For Pune IT professionals with complex income (salary + ESOP + capital gains + rental), reconciliation takes time - start immediately. A thorough first response is the best strategy to prevent Section 143(2) scrutiny escalation.

Get Expert 142(1) Notice Response in Pune

An IT notice under Section 142(1) in Pune requires timely, accurate, and well-documented response to prevent escalation to Best Judgment Assessment, penalties, and scrutiny. Pune's taxpayer base generates notices across IT professionals, business owners, property investors, and freelancers.

Patron Accounting's Pune office at RTC Silver, Wagholi provides end-to-end 142(1) response services covering notice analysis, AIS/26AS reconciliation, document compilation, e-Proceedings filing, follow-up management, and escalation prevention.

With 15+ years of income tax practice and direct experience with faceless assessment under CIT Pune-1/2/3, Patron Accounting LLP serves 10,000+ businesses across Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 23 March 2026 | Last Updated: 23 March 2026 | Next Review: September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page on IT Notice Section 142(1) in Pune is reviewed monthly. Content covers Section 142(1)(i)/(ii)/(iii) Income Tax Act, Section 144 Best Judgment Assessment, Section 272A penalty Rs 10,000, Section 276D prosecution, Faceless Assessment Scheme 2019, NeAC, e-Proceedings on incometax.gov.in, AIS/TIS/Form 26AS reconciliation, and CIT Pune-1/2/3 jurisdiction. Freshness Tier 1.