Answer

1. F

   Facts

   Sec 144 applies when a person does not file a return, does not comply fully with a Sec 142(1) notice, or does not comply with a Sec 143(2) notice. Notices are served by email and on the portal, so unread notices still count as served.

2. P

   Provisions and law

   • Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
   • Sec 142(1), Income-tax Act 1961 (now Sec 268(1))The officer can ask you to file a return or produce accounts, documents and information.
3. A

   Analysis

   Check e-Proceedings for all earlier notices and their dates. Explain honestly in your reply why you missed them, for example an old email id in your profile. Then answer everything the earlier notices asked, not only the show-cause. A complete late reply is far better than none; the officer still has to consider facts filed before the order.

4. C

   Conclusion

   1. 1Open e-Proceedings and list all notices for that year.
   2. 2Note what each notice asked.
   3. 3Prepare one complete reply covering all questions.
   4. 4Add a short reason for earlier non-compliance.
   5. 5Update your email and mobile in the e-Filing profile.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.