U/s. 142(1)

For the purpose of making assessment, the Assessing officer may serve notice u/s 142(1) of the Income Tax Act, 1961 to require the assessee to submit return of income on or before date specified in the notice, if the assessee has not submitted return of income within time allowed u/s 139(1) or before the end of relevant assessment year. Such notice can be issued at any time after the expiry of time limit u/s 139(1) of the Income Tax Act 1961

SIR,

WE ARE REGULAR SUBMITTING OUR RETURN ON TIME & IN NOTICE THEY HAD MENTIONED ANY REASONS.

WE ARE PROPRIETORY BASE COMPANY AND REGULAR SUBMITTING OUR IT RETURN ON TIME.

SO IF RETURN ARE TIMELY SUBMITTED THAN THEY CAN SEND 142 NOTICE

U/s 142 notice can be given to produce such documents/accounts or furnish such information as may be required by Assessing Officer. So it is not confined to non submission of return of income