What is the significance of Section 142?
Asked by: Dr. Paula Green | Last update: March 9, 2026Score: 4.1/5 (58 votes)
The significance of "Section 142" varies greatly by jurisdiction, most commonly referring to the Indian Income Tax Act's Section 142(1) for requesting information during assessments, the U.S. Internal Revenue Code's Section 142 concerning tax-exempt bonds for specific facilities (like green projects or broadband), or the Indian Constitution's Article 142 empowering the Supreme Court to ensure complete justice, highlighting its broad scope in legal contexts.
What is the purpose of section 142 of the NI Act?
142 NI ACT EXPLAINED – COMPLAINTS ARISING FROM DISHONOUR OF ACCOUNT PAYEE CHEQUES MUST BE INSTITUTED ONLY BEFORE THE COURT THAT HAS JURISDICTION OVER THE BRANCH OF THE BANK WHERE THE PAYEE MAINTAINS THEIR ACCOUNT – SCI.
What happens if I ignore a 142 notice?
Ignoring a Section 142(1) notice can lead to penalties, a best judgment assessment by the assessing officer, and in extreme cases, prosecution.
What is Section 142 of the Criminal Justice Act?
1.9 Section 142 of the Criminal Justice Act 2003 sets out the purposes of sentencing for offenders who are over 18 on the date of conviction. That Act was amended in 2008 to add section 142A which sets out the purposes of sentencing for offenders under 18, subject to a commencement order being Page 2 made.
What is the maximum fine provision in section 142?
If the taxpayer fails to comply with notice issued to him under section 142(1) or section 143(2) or fails to comply with a direction issued under section 142(2A), then as per section 272A he shall be liable for a penalty of Rs. 10,000 for each failure.
1:47 PM – Iran Tried to Seize Tiran Island — U.S. Marines’ Response Shocked Tehran
How do I respond to a 142 notice?
Steps to Submit Online Response to Notice u/s 142(1)
Log in to the Income Tax E-filing portal. Click on the “Pending Actions” Tab and then select “E-proceedings.” Select the 'View Notices' option. 'Submit Response' to go to a new page.
What is the Article 142 case law?
Article 142 grants the Supreme Court the extraordinary power to pass any order deemed necessary for 'complete justice' in a matter.
Which type of evidence is not admissible?
Hearsay: Second hand evidence obtained from a third party's experience, generally not admissible in criminal cases.
Can you open a dismissed case?
A case may be reopened when: It was dismissed without prejudice: When a case is dismissed without prejudice, it means the prosecution is allowed to refile the charges in the future. This might happen if the prosecutor needs more time to gather evidence or fix procedural problems.
What information from the list held under section 142?
The information held under Section 142 of the Education Act 2002 (previously known as List 99) is a list maintained by the Department for Education (DfE) and contains the details of individuals who are considered unsuitable or banned from working with children. This is now referred to as the Barred List.
Does a text message count as a written notice?
Yes, a text message can count as written notice, but it's risky and depends heavily on context, authentication, and local laws; courts often accept texts as "writing" if you can prove the sender, that the content is unchanged, and it was received, but it's not ideal, especially if your lease or contract specifies traditional methods like certified mail. Best practice involves getting confirmation (like a read receipt or reply) and following up with a formal email or document to avoid disputes.
What is the time limit for 142 notice?
Time limit for notice under section 142(1) of income tax act
The tax department can send this notice even after the relevant assessment year has ended. While there is no time limit for the tax department to issue an income tax notice section 142(1), you typically have 30 days to respond once you receive it.
How to understand the section 142(1) notice?
The Section 142(1) notice will specify the time frame within which you must respond. Typically, you will be given a 15-30 day period to submit the requested documents or file a revised return. It's important to act quickly to avoid penalties or further scrutiny from the tax authorities.
What is the burden of proof in Section 142 cases?
Burden of Proof. (a) General: The burden of proof shall be upon the petitioner, except as otherwise provided by statute or determined by the Court; and except that, in respect of any new matter, increases in deficiency, and affirmative defenses, pleaded in the answer, it shall be upon the respondent.
What is Section 142 cognizance of Offences?
(1)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974)— (a)no court shall take cognizance of any offence punishable under section 138 except upon a complaint, in writing, made by the payee or, as the case may be, the holder in due course of the cheque; (b)such complaint is made within ...
What is the jurisdiction under Section 142 of the NI Act?
In accordance with the terms of the amendment to the Act, 1881, more particularly, Section 142 thereof, the territorial jurisdiction for prosecution and trial of cases registered under Section 138 was stipulated to be at the place where the payee or holder maintains his bank account.
What is the hardest criminal case to beat?
The "hardest" criminal case is subjective, but generally involves first-degree murder, crimes against vulnerable people (like children), or complex white-collar/sex crimes due to severe penalties, emotional jury bias, intense forensic evidence, and the difficulty of proving premeditation or intent, with some lawyers citing cases involving uncooperative witnesses or unique defense arguments as exceptionally tough.
Why is moving out the biggest mistake in a divorce?
Moving out during a divorce is often called a mistake because it can harm your financial standing (paying two households), weaken your position in child custody (appearing less involved), and complicate asset division by creating an "abandonment" perception, making courts favor the spouse who stayed, though it's not always a mistake, especially in cases of domestic violence where safety is paramount. Staying in the home, even in separate rooms, preserves the status quo, keeps you present for kids, and maintains your connection to the property until formal agreements are made.
Is my life ruined if I get a misdemeanor?
A misdemeanor won't necessarily ruin your life, but it can have significant, long-lasting impacts on employment, housing, education, and professional licensing, though these effects often lessen over time and can sometimes be expunged or sealed. While it's not as severe as a felony, a conviction creates a criminal record that can show up on background checks, making it harder to get certain jobs or loans, but many employers overlook misdemeanors, especially after several years or if the conviction is expunged.
Can screenshots of messages be used as evidence?
Yes, screenshots of messages can be used as evidence, but they are often considered weak or unreliable on their own because they can be easily edited, cropped, or taken out of context, making them difficult to authenticate; courts prefer original messages with complete metadata (dates, times, sender info) and often require extra proof, like testimony or forensic analysis, to confirm they are genuine.
What evidence cannot be used in court?
Evidence not admissible in court typically includes illegally obtained evidence (violating the Fourth Amendment), hearsay (out-of-court statements used for their truth), irrelevant or speculative information, privileged communications (like psychotherapist-patient), and confessions obtained through coercion, with rules varying slightly by jurisdiction but generally focusing on reliability, legality, and relevance.
What are the 4 types of evidence?
The four main types of evidence, especially in legal and academic contexts, are Testimonial (spoken/written statements), Documentary (written records), Physical/Real (tangible items), and Demonstrative (visual aids like charts/diagrams). Other categorizations exist, like evidence for arguments (anecdotal, descriptive, correlational, causal) or textual evidence (quoting, paraphrasing).
What are the powers of Article 142?
Article 142 is a unique provision. It grants the Supreme Court the power to pass any order necessary to secure complete justice. Its draft, Article 118, was adopted by the Constituent Assembly without any debate. This meant that the demarking of its scope was left entirely to the Court.
How frequently is Article 142 used?
The Court's deployment of Article 142 was “ambiguous/not used” in almost 40 percent of cases. It expressly rejected the use of the provision in about 10 percent of cases.
What is the best example of separation of powers?
For example, the President nominates Supreme Court Justices, while the Senate must confirm them. Bills passed by Congress must be presented to the President, who holds the power to veto them. While the President is the commander in chief of the armed forces, Congress holds the power to declare war.