148 & 147

This query is : Resolved

Sangeeta (Querist)
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19 March 2015 Please give your advise :-
A notice u/s 143(2) was served to me for scrutiny for AY 2012-13, dated 12-12-2014 against which i had challenged the validity of the notice because it was time barred. And the time to serve the notice has been expired, i have filed my Itr on dated 30-12-2013.
But after discussion with my lawyer he told me that AO can serve a notice regardless of time barred, as well as AO can serve me a notice u/s 147 & 148 and can re-open for 4 years including AY 2012-13.
My querry is can AO serve me such notice after serving notice u/s 143(2). Please reply as soon as possible.
Thank in advance

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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19 March 2015 yes, even if notice was sent u/s 143(2) if ao has reason to believe that income have escpare assessment then he can issue u a notice u/s 148 for assessment u/s 147 and if its within time limit u/s 149(1)

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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19 March 2015 1) AO can't serve notice as per proviso to section 143(2)(ii).

2) AO can issue notice under section 148 since an invalid notice issued u/s 143(2) doesn't prohibit AO to do so.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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19 March 2015 sir but in any case for issuing notice under sec 148 the requirement of sec 147 and time limit under sec 149(1) needs to be followed...mi right sir?