if asseesee get notice under sec 142 (1) but aseesee has refund in that year is it possible aseesee file return in response of that notice and department give refund .
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Quick Summary
If you receive a notice under Section 142(1) of the Income Tax Act, don't worry if you're due a refund. You can still file your tax return in response to this notice. While the Income Tax Return (ITR) processing will be handled by the Assessing Officer (AO) rather than the Centralised Processing Centre (CPC), you will receive your refund if one is determined to be due after the assessment. The jurisdiction remains with the AO, and the ITR is not transferred back to the assessee.