Assessment Inquiry · Panaji, Goa
Got an income tax inquiry asking for documents, books or information? Our Chartered Accountants in Goa compile a complete, compliant response to your Section 142(1) notice — preventing penalties and keeping your assessment on track.
Overview
A Section 142(1) notice is one of the broader powers the Assessing Officer has — it can ask you to file a return, produce books of accounts, or provide any information relevant to your assessment. Because the scope is wide and the deadline short, an incomplete or delayed response can have serious consequences including best judgment assessment and penalties.
We review exactly what the AO is asking, organise the required documents and records, draft a proper covering response and submit within the deadline. This service works hand-in-hand with Section 143(2) scrutiny representation and our Section 144 best judgment services.
What's covered
Complete inquiry response from notice to submission.
Get a quote →Careful reading of the 142(1) notice to identify precisely what the AO is asking for and why.
Organising books of accounts, financial statements, bank records and transaction evidence systematically.
Preparing detailed statements, schedules and explanations for specific items queried by the AO.
Writing a professional covering letter that contextualises the documents and addresses every query raised.
Tracking the response deadline and, if needed, requesting time extensions from the AO.
Continuing to appear and respond if the AO raises further inquiries following the initial submission.
Our process
Send us the 142(1) notice; we assess the scope and urgency.
We identify and organise every document the AO has requested.
We prepare the covering response and verify completeness.
Response is delivered to the AO well within the deadline.
Frequently asked questions
A Section 142(1) notice is an inquiry notice issued by the Assessing Officer either before or during an assessment. It can direct you to file a return, produce specific documents or account books, or furnish information on matters the AO considers necessary. Non-compliance can attract penalties and even prosecution.
A 142(1) notice can be issued at any point before the assessment is completed — even before a scrutiny notice under 143(2). It is often used as a precursor to scrutiny or in connection with a pending assessment to gather information about specific transactions.
The AO can call for: filing of a return if not yet filed; books of accounts and financial records; specific documents relating to transactions; a statement of assets and liabilities; and any other information deemed necessary. The scope is broad and must be responded to carefully and completely.
Failure to comply may lead to a penalty under Section 271(1)(b), a best judgment assessment under Section 144, and in extreme cases prosecution under Section 276D. Prompt, complete response is essential to protect your tax position.
Under Section 142(2A), the AO can direct a special audit of your accounts by a CA nominated by the Principal Chief Commissioner. This is different from a routine 142(1) inquiry and typically happens when accounts are complex. We assist through special audit proceedings as well.
The notice specifies a deadline — sometimes just days to a few weeks. We prioritise urgent 142(1) responses to ensure you meet the deadline with a complete and well-organised submission.
Often yes. A 142(1) inquiry may be issued before or alongside a 143(2) scrutiny notice. The documents requested typically feed directly into scrutiny proceedings. We manage both concurrently to ensure a consistent response strategy.
Contact N D Savla & Associates in Panaji, Goa as soon as you receive the notice. We review what is being asked, compile the required documents, draft a covering response and file with the AO within the prescribed deadline.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll compile and file your complete response — no obligation.