Notice under section 142(1): compels production of documents and may attract prosecution, distinct from assessment notice 143(2). A notice under section 143(2) is an assessment notice served only when a return has been filed and must be served within six months from the end of the relevant financial year to enable assessment under section 143(3), whereas a notice under section 142(1) compels filing of a return or production of accounts or documents (including books for up to three prior years), can be issued even if no return is required, may require Joint Commissioner approval for statements of assets and liabilities, and its non-compliance can attract prosecution.