Notice under section 143 (2)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
06 November 2012
Dear Experts, One of my friend has received a notice under section 143(2) on October 27th 2012 for the assessment year 2009-2010 and returns filed on 30-7-2010. But the teax authorities claim that they have sent one notice on 6th September 2011-but to a wrong address (which was used at time of PAN application). Is the new tax notice valid? Even though my friend has filed returns in correct address-he has received notice in wrong address. What he needs to do regarding same?
07 November 2012
The notice u/s 143(2) must be served on the assessee before the expiry of 6 months (i.e. 30th September) from the relevant assessment year.
in your case even if it is received on 6th sept 2011,it is not a valid notice
in your case even if it is received on 6th sept 2011,it is not a valid notice
21 November 2012
Yes I agree with Pooja
06 December 2012
differs with above opinions-
Notice u/s. 143(2) is to be served before the expiry of six months from the end of the financial year in which the return is furnished (But not relevant asst. year as replied by Pooja).
Return was filed on 30.07.2010,here Financial year ends on 31 st March 2011. The notice if,properly served within period of 6 months i.e. before 30.09.2011 will be valid service.
Notice u/s. 143(2) is to be served before the expiry of six months from the end of the financial year in which the return is furnished (But not relevant asst. year as replied by Pooja).
Return was filed on 30.07.2010,here Financial year ends on 31 st March 2011. The notice if,properly served within period of 6 months i.e. before 30.09.2011 will be valid service.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Internship/Academic shown in Salary Pay Slip of a Doctor
- TDS Claim year
- Liable to deduct tds and 44ADA
- Refund of 20%pre-deposit paid for stay application
- Rent lease agreement
- TDS Challan Code
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- REGARDING SECTION 44AE
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
