CBDT notifies ‘income-tax authority’ to serve notice u/s 142(1)(i) asking assessee to furnish ITR

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section 142(1)(i) authority to serve notice asking assessee to furnish ITR

Notification No. 109/2021, dated 13-09-2021

Section 142 of the Income-tax Act contains provision requiring the assessee to conduct an inquiry before assessment. Section 142(1)(i) empowers the Assessing Officer to issue a notice to an assessee, who has not submitted a return of income, asking for submission of return.

The government is following a conscious policy of making all the processes faceless and digital by eliminating person to person interface between the taxpayer and the Income-tax Officer. Accordingly, the Finance Act 2021 added a new second Proviso to empower the prescribed Income-tax authority to centralize the issue of notice under the said clause. Therefore, to enable centralized issuance of notices in an automated manner, the prescribed Income-tax authority would now be empowered to issue a notice under Section 142(1) requiring a person to furnish his return of income.

Now, the Central Board of Direct Taxes (CBDT) has prescribed that the income-tax authority under the second proviso to section 142(1)(i) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorized by the board to act as such authority to serve notice to assessee.

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