Save Rs 588 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Issuance of notice u/s.143(2) of the Income-tax Act, 1961.

Save Share

This query is : Resolved

Jashpreet kour (Querist)
Follow

01 August 2020 The case was selected for scrutiny u/s.143(3) and notice was duly served upon assessee u/s.143(2) of the Act on 09/08/2018. Later on if case was transferred u/s.127 of the Act say on 24/08/2019, then again issuance of notice u/s.143(2) is mandatory by the Ld. Assessing Officer having jurisdiction or not?
If ans. is yes but suppose no Notice was issued u/s.143(2) and assessee did not raise any objection and proceedings completed u/s.143(3)? Can we challenge such non issuance of notice or not?
Whether sec.292BB apply in such case or Not?
Kindly Reply.

CA KARAN SINGH

CA KARAN SINGH (Expert)
Follow

01 August 2020 As per subsection 4 of Section 127 of the Income Tax Act, 1961, It is not necessary to re-issue notice on transfer of the case. So there is no question about raising objection by the assessee.
And the question of sec 292BB does not arise.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now