Reopen of assessment proceeding

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A taxpayer received an income tax notice for the 2013-14 assessment year, 12 years after the fact. Generally, a Section 143(2) notice must be issued much sooner. Even the extended 10-year limit for reopening expired on March 31, 2024. The advice is to file a jurisdictional objection via the e-filing portal, stating the notice is time-barred.

abhijit majumder

abhijit majumder (Querist)
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16 September 2026 Sir
Recently Income Tax Authority issued notice related to U/s 143(2) related to Financial year 2012-13 AY 2013-14.
Can IT authority do this after expiry of 12 years. Is there any Limitation clause in IT act 1961?
Regards
Abhijit

Aashok Kumar Sharma online

Aashok Kumar Sharma

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16 September 2026 A notice issued for AY 2013-14 after 12 years cannot stand in law, as a Section 143(2) scrutiny notice must be issued within months of return filing, while even the maximum extended 10-year limit for reopening under Section 149 expired on March 31, 2024. The taxpayer should file a formal jurisdictional objection on the e-filing portal pointing out that the notice is completely time-barred.

abhijit majumder

abhijit majumder (Querist)
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16 September 2026 Thanks to Sir Aashok Kumar Sharma for clarifying the matter.
One query ie whether Judicial objection will be filled at IT Portal or in in court by Civil Suit mode.
Regards
Abhijit

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