Section 142(1)

If the return of income is not filed u/s 139 (1) , which is before due date of 31st July, the AO can issue a notice u/s 142(1) requiring the assessee to file the return of income within the time specified by him.

O come on Mr.Mihir read the question first.

If a person does not file the return by 31st july or 30th september as the case may be, then the AO can sent an intimation u/s 142(1) to the assessee to file the return within the time allowed in the intimation.The line" by the end of the relevant A.yr" was inserted by f.act 2006, earlier Ao used to sent the intimation as soon as the assessee fail to submit the return by the due date but now bcoz of that line now Ao normally waits till the end of the A.yr and then sends the intimation.But this line does not stops an Ao to sent intimation u/s 142(1) as soon as the assessee fails to submit the return bcoz of the word "OR"

The conclusion is that Ao can sent intimation after 31st july/30th september and it can sent even after the relevant A..yr

Thank You very much Sir.