Income tax e filling

if i am not able to fill my itr for a/y  2013-14 on incometaxefilling in section 139(4) can i fill it in section 142(1) of income tax act ??? 

Replies (2)

142(1) is different from 139(4).

139(4) is for belated return but u/s 142(1) AO may serve anotice to assessee who has field his return, or if same person not filed his return before the date specified in 139(1) or before the end of relevant A.Y to furnish a return of his income.

 

So under this Section 142(1) AO send notice to assessee to submit return of necessary accounts & documents etc.

This is a Inquiry related section for the assessment.

So in my view u Should not file return u/s 142(1)

 

142(1) is different from 139(4).

139(4) is for belated return but u/s 142(1) AO may serve anotice to assessee who has field his return, or if same person not filed his return before the date specified in 139(1) or before the end of relevant A.Y to furnish a return of his income.

 

So under this Section 142(1) AO send notice to assessee to submit return or necessary accounts & documents etc.

This is a Inquiry related section for the assessment.

So in my view u Should not file return u/s 142(1)

 

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