Income tax Section 143(2)

This query is : Resolved 

05 March 2008 If in a case notice U/s 148 issued for filing of return within 30 days but the assessee filed his retutrn after 30 days whether notice u/s 143(2)is mandotory before passing the order. Please also quote the judgement if any

05 March 2008 Sir kindly clearly mention these sections.

05 March 2008 If notice U/s 148 issued for filing of return within 30 days but the assessee filed his retutrn after 30 days whether notice u/s 143(2)is mandotory before passing the order.
My problem is that the AO issued notice U/s 148 for filing of return within 30 days.The assessee filed his return but after 30 days. AO paased the order without issue notice u/s 143 (2.) The question is that is 143(2) notice is required or not Please also quote the judgement if any

05 March 2008 If notice U/s 148 issued for filing of return within 30 days but the assessee filed his retutrn after 30 days whether notice u/s 143(2)is mandotory before passing the order.
My problem is that the AO issued notice U/s 148 for filing of return within 30 days.The assessee filed his return but after 30 days. AO paased the order without issue notice u/s 143 (2.) The question is that is 143(2) notice is required or not Please also quote the judgement if any

06 March 2008 For notices issued under section 148, the assessment procedure will be in accordance with section 147. You have to see whether your case falls within the proviso and explanations mentioned under section 147.


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