Notices under section 144 of the Income tax Act, 1961

Notices under section 144 of the Income Tax Act, 1961

Where the person does not file the return of income, if required to be filed or does not comply with the notices issued / sent [ u/s 143(2)/142(1)/142(2A) ] to the person for the purpose of assessment / scrutiny of particular year, then the Income tax Officer proceed to assess the total income of the person to the best of his judgment after taking into account all relevant material which the Officer possessed / has gathered and determine the sum / tax payable by the person on the basis of such assessment / estimation. But before computing such sum / tax payable, the Income tax Officer issue / sent final show cause notice under section 144 of the Income tax Act, 1961 as last opportunity of being heard to explain his / her case, in response to which the person is required to attend the office of the Income tax Officer with details / documents as required, preferably through Authorized representative / Chartered Accountant on the date & time specified in the notice.

Ignoring the above notice may escort to adverse consequences along with imposition / levy of fines and penalties.

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