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Section 142 (1)

This query is : Resolved 
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(Querist)
10 March 2018 Dear Sir, whether notice under section 142 (1) can be served for the assessment year 2017-18 before the ending of 31st March 2018. Assessee can legally file is return up to 31st March 2018. therefore what is the hurry to department for compiling before 31st March?
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
10 March 2018 yes. once the due date under 139(1) has expired, the notice under 142(1) can be issued.
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RAJA P M

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RAJA P M (Expert)
10 March 2018 Please go to the Link you can get some clarity...

https://www.legalraasta.com/itr/inquiry-tax-notice/
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