142(1) notice for filling of refund

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
.
Replies (6)
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.

Yes, he will get refund if after assessment refund becomes due to him.
The ITR will be transferred to AO. Processing is in the hands of AO & not CPC hands
Itr is never transferred in the hands of assesse .So the procedure of dealing with 142(1) is different.
ITR filing can be done through e filing in response to 142(1) but the file will be transferred AO.

Login check for above Specified cases if any
A pan number is issued w.r.t. specific ito ward. Every ward has an ASSESING OFFICER. File is not transferred the jurisdiction lies with the ao.
Only 139(1) & 139(5) will be processed by CPC.

142(1) will be transferred to AO .

Check the status after filing ITR under section 142(1)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details