Income Tax Section 143

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trivender jeet singh (Querist)
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02 March 2008 If in a case notice U/s 148 issued for filing of return whether notice u/s 143 will be issued if the assessee filed his return after the 30 days of notice 148

Peter,A.Matthai

Peter,A.Matthai (Expert)
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03 March 2008 sir,
Usually an Assessing Officer sends a notice u/s 148 when he believes that income has ascaped assessment. the intention of the AO will be to send a notice u/s 143(2) and take up the case for scrutiny. Therefore there is every chance for getting a notice u/s 143(2) after filing a return u/s 148

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