Powers Of A.O u/s 142(1) & 143(2)

CMA Gul S , Last updated: 12 September 2007  
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I have the following queries? 1. Is there a time limit for issuing notice u/s 142 (1) ? 2. Can a notice u/s 142(1) be issued after a notice under 143(2) has been issued? If, yes what is the rational behind issuing such notice as powers under 143(2) are much wider than 142(1). I presume you are

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Published by

CMA Gul S
(Program Manager)
Category Income Tax   Report

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