Inquiry before assessment under Section 142(1)

What this section is

Section 142(1) empowers the Assessing Officer to (a) call for a return where one has not been filed, (b) produce books of account or other documents, or (c) furnish information on specified points. It is the first formal touchpoint of an assessment.

When it is issued

Either before the time limit for filing a return has expired, or during an ongoing scrutiny under Section 143(2).

What you should do

1. 1Read the notice carefully — note the exact list of documents and the date.
2. 2If you have not filed a return for that year, file it before responding to the substantive queries.
3. 3Compile the documents requested and prepare a covering reply that maps each document to the query number.
4. 4File the response on the e-filing portal under e-Proceedings.
5. 5Where a personal hearing is required, request a video hearing — it is your right under faceless assessment.

Documents typically needed

• All documents listed in the notice
• Books of account, ledgers, bank statements
• Form 26AS / AIS / TIS
• Earlier years' returns and assessment orders

Common mistakes

• Asking for adjournment without filing a holding reply on the same day.
• Submitting raw documents without a covering note — the AO has no obligation to read your bank statement page-by-page.
• Volunteering information not asked for.