Section 142 — Inquiry before assessment.

Inquiry before assessment.—(1) For the purpose of making an assessment under this Act, the 1[Assessing Officer] may serve on any person who has made a return 2[under section 115WD or section 139 3[or in whose case the time allowed under sub-section (1) of section 139] for furnishing the return has expired] a notice requiring him, on a date to be therein specified,— 4[(i) where such person has not made a return 5[6[within the time allowed under sub-section (1) of section 139] or before the end of the relevant assessment year], to furnish a return of his income or the income of any other person in respect of which he is assessable under this Act, in the prescribed form and verified in the prescribed mannerand setting forth such other particulars as may be prescribed, or:] 7[Provided that where any notice has been served under this sub-section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day of April, 1990 to a person who has not made a return within the time allowed under sub-section (1) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub-section,] 8[(ii)] to produce, or cause to be produced, such accounts or documents as the 1[Assessing Officer] may require, or 8[(iii)] to furnish in writing and verified in the prescribed manner information in such form and on such points or matters (including a statement of all assets and liabilities of the assessee, whether included in the accounts or not) as the 1[Assessing Officer] may require: Provided that— (a) the previous approval of the 9[Joint Commissioner] shall be obtained before requiring the assessee to furnish a statement of all assets and liabilities not included in the accounts; (b) the 1[Assessing Officer] shall not require the production of any accounts relating to a period more than three years prior to the previous year. (2) For the purpose of obtaining full information in respect of the income or loss of any person, the 1[Assessing Officer] may make such inquiry as he considers necessary. 10[(2A)If, at any stage of the proceedings before him, the 1[Assessing Officer], having regard to 11[the nature and complexity of the accounts, volume of the accounts, doubts about the correctness of the accounts, multiplicity of transactions in the accounts or specialised nature of business activity of the assessee, and] the interests of the revenue, is of the opinion that it is necessary so to do, he may, with the previous approval of the 12[Principal Chief Commissioner or Chief Commissioner] or 13[Principal Commissioner or Commissioner], direct the assessee to get the accounts audited by an accountant, as

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