ASSESSMENT PROCDDEING UNDER SECTION 142(1)

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This query is : Resolved

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This discussion addresses queries regarding income tax assessments under Section 142(1). It clarifies whether an Assessing Officer can request financial documents from a previous year (2019-2020) for an assessment concerning the financial year 2020-21, even if six years have passed. The consensus is that such requests are permissible as long as the AO is not assessing that specific previous year. Additionally, it touches upon a separate issue where an assessee filed a police complaint against their tax preparer after filing and revising their return.

Rajat Sharma

Rajat Sharma (Querist)
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26 June 2025
RESPECTED SIR, I WANT TO KNOW THAT MY INCOME TAX CASE UNDER SECTION 142(1) FOR THE FINANCIAL YEAR 2020-21 VIDE ITS NOTICE DATED MAY 2025 AND IN THIS NOTICE AO FACELESS ASKED TO PRODUCE THE CASH BOOK , BALANCE SHEET PROFIT AND LOSS ACCOUNT, CAPITAL ACCOUNT FOR THE FINANCIAL YEAR 2019-2020.SIR CAN THE ASSESSING OFFICER DEMAND TO PRODUCE THE ABOVE SAID DOCUMENTS FOR THE YEAR 2019-2020, BECAUSE AS ON 31ST DAY OF 2025 6 YEAR HAS BEEN COMPLETED. THANKS

Nikhil Kaushik

Nikhil Kaushik (Expert)
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26 June 2025 asking for previous year's documents is not restricted as long as the AO is not assessing that year.

Rajat Sharma

Rajat Sharma (Querist)
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27 July 2025 Respected Sir I am filing the income tax return of an assessee for the last more than 10 years and for the AY 2025-26 assessee has to file the return more than 20 Lac due to his personal requirements Sir after filing the return assessee has send the CPC to Bangluru and e-verified his return from any other and also revised his return,Sir I was surprised to know that he has filled an complaint to police that I have wrongly filed his return,Sir I want to know that can I made any offence, whereas he has revised the return for the last year, Thanks

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