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section 143(2)

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(Querist)
12 June 2008 The ITO issues a notice u/s143(2) of the ITA for AY 2006-07 on 25/07/2007. The ITR was filed by assessee on 15/07/2006. thereafter the file of the assessee was shifted to another ward by dept. due to some internal changes in dept. the ITo of new ward issues a new notice in march 2008 without any reference of previous notice. IS this New notice valid or will it be considered time barred?
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nilesh gupta

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nilesh gupta (Expert)
12 June 2008 as per section 143(2) , AO will issue notice for asstt U/s143(3) by up to 12 month from the end of the month in which return was filed.

as per my opinion, new notice issued by new AO will be considered from the date of previous notice and time limit for the completion of asstt also considered from the date of previoous notice date ie. 25.07.2007.
as per my opinion new notice is valid .
becoz a notice issued to the assess within time, new notice was issued only due to jurisdiction matter.
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