procedure to deal with it.. if the assesse has not submitted return within the time limit pescribed under section 139 (1). he may receive a notice under sec 142 (1)(i) on such person requiring him to furnish the return of income in the pescribed form and manner. the assessing officer may ask the assesse to produce such documents as may be required.
the assesse will be given an option to get his accounts audited if required by the law.
@ ramesh I hope u hv understood... rectification request can be submitted by logging into e filing portal .. the detailed procedure have been mentioned.
The assesse has not revealed that he has not filed return within the due date... sec 142 (1)
to be dealt in following ways: a)the return has not been filed. b) So the return has to be filed c)the assesse has to submit accounts . Sec 142 (1) means the assesse has not submitted his return within the due date.