06 June 2017
Sir, Our client has received a letter from income tax department regarding non filing of Income tax return for the AY 2012-13, 13-14.
The letter says to submit the online compliance. However he wish to file the return. As the last date for filing of his return has ended and no intimation has received from ITD Under which section return has to be filed?
06 June 2017
Section 142(1) For the purpose of making an assessment under this Act, -the Assessing Officer may serve on any person who has made a return -under section section 139 or in whose case the time allowed under sub-section (1) of section 139 for furnishing the return has expired then Assessing Officer may send a notice to a person for furnishing a return of his income or the income of any other person in respect of which he is assessable under this Act.
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