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problem in sec 143(1) and sec143(2)

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 July 2011 sir , as per Supreme court decision in Gujrat electricity board an intimation u/s 143(1) can't be issued after sending a notice u/s 143(2) but the time limit for serving the notice u/s 143(2) is six months but for sending intimation is one yr. plz explain sir
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U S Sharma

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U S Sharma (Expert)
14 July 2011 143(1) can be stopped by 143(2), but 143(2) is independent,
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hshivakumar

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hshivakumar (Expert)
14 July 2011 143(2) can issued within six months from end of assessment year in which retuns was filed.
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
14 July 2011 Once notice u/s 143(2) issued the validity of assessment u/s 143(1) is lost. It does not matter when the 143(1) is issued and received by you. 143(1) is passed to keep on records that your return has been processed and if 143(2) is issued this means your case is under scrutiny and the order shall be passed u/s 143(3)
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