One of the biggest worries of Income Tax payers is getting notices from Income Tax Department. The Department issues notices under various provisions of the Income Tax Act. The purpose of the same is to ensure greater tax compliance. If you understand these notices, you will be far less worried about them and also find it easy to respond to them correctly.
Notice u/s 142(1) is usually served to call upon documents and details from the tax payers, and to take a particular case under assessment. This notice can be sent to assessee before or after assessment of his tax return.