Notices under section 139(2) to be issued after voluntary filing deadline, with return form and payment challan enclosed. Notices under section 139(2) should not be issued until after the voluntary filing period under section 139(1) has expired; taxpayers who have not filed by the due date should be sent notices and return forms in the first week of August. Each notice must include the challan for payment required by section 140A, since that payment must be made before filing and proof of payment should be enclosed with the return. Adequate counters should be opened for supply of return forms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notices under section 139(2) to be issued after voluntary filing deadline, with return form and payment challan enclosed.
Notices under section 139(2) should not be issued until after the voluntary filing period under section 139(1) has expired; taxpayers who have not filed by the due date should be sent notices and return forms in the first week of August. Each notice must include the challan for payment required by section 140A, since that payment must be made before filing and proof of payment should be enclosed with the return. Adequate counters should be opened for supply of return forms.
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