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of <h1>Section 142(1) Notice: AO Can Demand Income Return, Books, Info on Assets Post Deadline with Joint Commissioner Approval.</h1> The procedures under Section 142(1) of the Income Tax Act concerning the issuance of notices for assessment purposes. An Assessing Officer (AO) can issue a notice to require a return of income if not filed on time, demand the production of books and documents, or request information about assets and liabilities with prior approval from a Joint Commissioner. Notices can be issued regardless of whether a return has been filed but must be after the deadline under Section 139(1). The document also clarifies the authority required for issuing such notices and the time limits for completing assessments.
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