Notice under section 143(2)

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Disha (Querist)
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29 June 2011 Hi,

I have recieved a notice under section 143(2) on 21/9/2010 for the A.Y. 2009-2010 and AO has called me on 30/9/2010 for the inquiry.And i have filed my return on 28th july,2009Is there any particular limit for expiry of the notice or it may continue till years and years until and unless query is resolved ? Kindly help.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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29 June 2011 If u have filed a return prior to 21/06/2009 for the assessment year 2009-10, AO is empowered to issue notice under section 143(2) on the cited date. Be that as it is, the AO is again empowered under section 153(1)(a) to complete the assessment on or before 31/03/2012 for which he/ she is calling you under proper notice dated 28/06/2011 to gather information / evidences to complete the asseesment well with in the date above referred.
To conclude, AO can call u till 31/03/2012.

Disha

Disha (Querist)
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07 August 2011 Thanks alot Mr.Warrier for your revert.

Disha

Disha (Querist)
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07 August 2011 Hi,

I have recieved a notice under section 143(2) on 21/9/2010 for the A.Y. 2009-2010 and i have filed my return on 28th july,2009.Is there any particular limit for expiry of the notice or it may continue till years and years until and unless query is resolved ? Kindly help

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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04 August 2024 Under Section 143(2) of the Income Tax Act, the notice is part of the scrutiny process for the assessment of the tax return filed. Here's how it generally works and what you need to know:

### Time Limit for Issuance and Continuation of Notice

**1. **Time Limit for Issuance of Notice**:

- **General Rule**: For an assessment year (AY), the notice under Section 143(2) must be issued within 6 months from the end of the financial year in which the return was filed. For example, for the AY 2009-2010, which corresponds to the financial year (FY) 2008-2009, the notice should have been issued by September 30, 2009.

- **Extended Time for Notice**: The time limit is extended to 12 months from the end of the financial year in case of returns filed after the due date. In your case, you filed your return on July 28, 2009, which was within the due date, so the standard 6-month period applies.

**2. **Validity of the Notice Received**:

- **Notice Date**: Since you received the notice on September 21, 2010, and the assessment year is 2009-2010, the notice appears to be beyond the typical 6-month period. However, the notice might still be valid if the issuance was considered within a permissible extension or there were specific circumstances justifying the delay.

**3. **Continuation of the Scrutiny Process**:

- **Completion of Assessment**: The scrutiny process, including notices under Section 143(2), is part of the assessment proceedings, which generally should be completed within a reasonable time. The assessment proceedings should be completed within the time limit specified under the Income Tax Act.

- **Time Limit for Completion**: The assessment proceedings must generally be completed within 21 months from the end of the financial year in which the return was filed. For the AY 2009-2010, the assessment should ideally have been completed by March 31, 2011. However, if the notice was issued late, the time frame for completing the assessment might have been extended.

### Actions to Take

**1. **Respond to the Notice**:

- **Compliance**: Ensure that you respond to the notice and provide all the requested information or documents. Non-compliance can lead to adverse consequences or assessments based on available information.

**2. **Check Status**:

- **Contact the AO**: You can contact the Assessing Officer (AO) or the tax department to check the status of your assessment and understand any pending actions or clarifications required.

**3. **Consult a Tax Professional**:

- **Seek Advice**: Given the complexities of tax assessments and notices, it is advisable to consult with a tax professional or a Chartered Accountant (CA) who can provide specific guidance based on your situation and assist in resolving any issues.

### Summary

- **Notice Validity**: The notice received appears to be beyond the typical time limit for issuance. However, if it is still considered valid under specific conditions, you should comply with the request.
- **Scrutiny Continuation**: The assessment process should be completed within a reasonable time frame, and the extension might be considered if there were delays.

Consulting with a tax professional will help you navigate the situation and ensure proper compliance with the tax regulations.

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