22 August 2011
1- When return is not filed by the assessee : Thr law does not provide any time limit for service of notic under section 142(1)(i). but as per general provision, a return can not be filied after the expiry of one year from the end of relevant assessment year.
2. 142(1)(ii)or (iii)NOtice under this section can be served wheter the return of income has been submitted or not but notice can be served only after the expiry of time limit alloed u/s 139 (1)
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