In the result, the appeal of the assessee in ITA
Bench: the end of the relevant
Section 142(1) of the Act enables the Assessing Officer to issue notice to the assessee calling for return of income. Admittedly, no notice u/s 142(1) of the Act was issued to the assessee calling for return of income when the assessee had missed the deadline prescribed u/s 139(1) of the Act. The assessee in the instant case