Reply to Notice Under Section 142(1) — Draft Template

Reply to Notice Under Section 142(1) — Draft Template

Ready-to-use draft reply template for notice under Section 142(1) requiring information/documents before assessment under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.

When Do You Receive This Notice?

notice under Section 142(1) requiring information/documents before assessment is issued by the Assessing Officer / CPC when Section 142(1) provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.

Draft Reply

[On Letterhead / PAN Letterhead]

To,
The Assessing Officer
[Ward/Circle], Income Tax Department
[City]

Subject: Reply to Notice under Section 142(1) dated [Date] for AY [Year] — PAN: [PAN]

Respected Sir/Madam,

With reference to the above notice, I/we hereby submit the following information/documents as required:

1. [Information/Document as requested in point 1 of the notice]
2. [Information/Document as requested in point 2]
3. [Any additional relevant information]

All information provided above is true and correct to the best of my/our knowledge and belief. I/we request that the assessment may be completed based on the information furnished.

Yours faithfully,
[Name]
[PAN: XXXXX0000X]
Date: [Date]

Key Compliance Notes

Key points: (a) Reply within the time specified in the notice (typically 15-30 days). (b) Upload on e-filing portal under Pending Actions → Response to Outstanding Notices. (c) Attach ALL requested documents in PDF format. (d) If any document is not available, state reasons and request additional time. (e) If you disagree with any query, provide legal basis for your position with relevant case laws.

Documents to Attach