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Notice u/s 143(2) and 142(1)

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 October 2011 1.when do A.o. issue notice u/s 142(1) and notice u/s 143(2)?
2. can A.o. complete assessment only by issuing notice u/s 142(1)?
3.for scrutiny assessment is it required to send notice u/s 143(2)?

Please explain me the difference between notice u/s 142(1) and 143(2)
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CA RICHA BADALIA

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CA RICHA BADALIA (Expert)
27 October 2011 Notice u/s 143(2) is pre-requisite for initiating scrutiny u/s 143(3)

No,Ao cannot complete assessment only by issuing notice u/s 142(1) alone.


Notice u/s 142(1) is a type of inquiry before assessment whereas notice u/s 143(2) is for scrutiny assessment.Notice u/s 142(1) can be issued even if assessee has not filed return while it is not the same u/s 143(2).
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