Query under faceless assessment

Yes , 142(1) can be send multiple time during the assessment proceedings 

Yes.

It's depend on AO and corrections of the information or documents submitted by the assessee.

Faceless assessment has strict timelines, and the Income Tax portal is the only valid channel for responses.

When You Receive a Notice Under Section 144B (Faceless Scrutiny)

• The notice generally provides a 30-day deadline to submit your response through the Income Tax portal under e-Proceedings.
• All responses must be submitted online. Physical document submission is not permitted.
• No physical hearing is conducted unless a virtual hearing is specifically requested and approved.

What to Submit

• A point-by-point reply addressing each addition or disallowance proposed in the notice.
• Supporting documents such as bank statements, invoices, Form 26AS, AIS, purchase or sale agreements, and any other relevant evidence.
• A computation of income comparing the figures reported in your return with the department's proposed assessment.

If You Disagree With the Draft Order

• Submit detailed objections through the portal.
• Request a virtual personal hearing, if required.
• Present supporting evidence and explanations for each disputed issue.

Key Risk

Missing the response deadline may result in an ex-parte order, where the department completes the assessment without considering your submissions. Challenging such an order usually requires filing an appeal through the prescribed appellate process.

The Income Tax Department can issue multiple query notices under Section 142(1) until the Assessing Officer has enough clarity. Before a final assessment order under Section 143(3) is passed, you will receive a Draft Assessment Order / Show-Cause Notice via the e-Proceedings portal, giving you a final window to submit objections or request a video conference hearing.

A further notice under section 142(1) is not automatic after you respond. The Assessing Officer may seek additional information or clarification if required; if so, it should be communicated through the e-proceedings channel. The assessment order under section 143(3) may also be issued without another query if the officer considers the material already on record sufficient. Keep checking the portal and respond to any further notice within its stated time.

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