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Notice u/s 143 (2)

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(Querist)
23 December 2011 in which situations The income tax authority can serve notice u/s 143 (2)by affixing.
What formalities have to complete before affixing such a notice.
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CA Ashwani Agarwal

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CA Ashwani Agarwal (Expert)
23 December 2011 There are no specific situations as such.

But it has to be served within 6 months from the end of the AY in which the return was submitted.
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Dharmendra Jain

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Dharmendra Jain (Querist)
24 December 2011 I think it has to be served within 6 months from the end of the financial year in which return was submitted not in the Assessment Year
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