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notice u/s 142(1)

CA Final 264 views 9 replies
Can a AO of other jurisdiction issue the notice us 142(1) and inform assessee to file the return or submit the acknowledgement of ITR???
Replies (9)
yes....AO has power to call for info.
Yes Amrutha- the AO has powers to ask the assess to file the ROI in case he hasn’t filed it. ( Section 142(1)(I)
Assesee's AO has not issued notice but a different AO.. Jurisdiction is different..
Hi amrutha- in this regard we will have to read section 124 and section 127
Section 124 states that an AO shall have jusridiction over the a)place of business of a person and b) his place of residence
Further section 127 states that the Principal chief commissioner may transfer any case to another AO not having jurisdiction over such assessed and only after giving him an opportunity of being heard [Sec 127(1)]
Thus to answer your query - an AO of other jurisdiction can issue notice u/s 142
yes can issue but only or only after due of ITR.
Okk.. Thanks..


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