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)

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)

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)

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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