Check if any IT return is pending. If you have not filed previous years IT return, this is the notice for that; asking you to file your return at once.

hi friends,

my client has got notice for u/s 142 (1) of IT act 1961. please guide and what can i do this problem?

Please ellaborate

The AO may serve this notice after the filing of return of  Income u/s 139. There might also be a possibility that your Client's IT Return for the concern period has not been filed within the time period as given u/s139(1). The AO may also require the assessee to produce the relevant documents , accounts , etc as per his requirement to complete the assessment.

So if your client has filed the return , then just produce the required documents , etc or otherwise in case of non filing , file the return within the time given in the notice and produce the proof of the same along with the required documents , etc

The AO may serve this notice after the filing of return of  Income u/s 139. There might also be a possibility that your Client's IT Return for the concern period has not been filed within the time period as given u/s139(1). The AO may also require the assessee to produce the relevant documents , accounts , etc as per his requirement to complete the assessment.

So if your client has filed the return , then just produce the required documents , etc or otherwise in case of non filing , file the return within the time given in the notice and produce the proof of the same along with the required documents , etc