late filing of income tax return

Querist :
Anonymous
(Querist) 29 June 2011
This query is : Resolved
Respected Sir,
Please let me know whether Income Tax Return can be filed after the time limit under section 139(4) is over. No notice is issued under section 142(1) till now. What is the time limit for issuing notice under section 142(1)? Can the assesse send an application to the Assessing Officer to send the assesse notice under section 142(1) so as to enable the assesse to file the income tax return.
soumitra basu
(Expert) 29 June 2011
Non-filing of return within the time under section 139(4) may amounts to concealment. You may send a letter requesting him to issue a notice under section 148 of the act.