time limit for issue of notice u/s 143(2)
This query is : Resolved
31 October 2008
Scrutiny letter was received by the assesse for the a.y. 2006-07 on 26th september. he has filed his return on 27th july 2005.
As per old provision last date for scrutiny is 31st August 2006. But due to amendment on 01.04.2008 the last date for scrutiny should be 30th september 2006.
Whether a.y. this new amendment should is applicable for scrutiny of a.y.2006-07 also ?
As per old provision last date for scrutiny is 31st August 2006. But due to amendment on 01.04.2008 the last date for scrutiny should be 30th september 2006.
Whether a.y. this new amendment should is applicable for scrutiny of a.y.2006-07 also ?
31 October 2008
No notice under this section shall be served on the assessee after the expiry of the financial year in which the return is furnished or the expiry of the six months from the end of the month in which the return is furnished, whichever is later.
31 October 2008
Sir,Question is whether the said provision is applicable for scrutiny cases of assessment year 2006-07.
03 November 2008
ya, my question is whether this new amendment is applicable for scrutiny cases of assesement year 2006-07 ?
21 November 2008
The new amendment is applicable w.e.f. 01.04.2008 and not applicable to the notices issued before this date. Some facts are not cleared in your querry, i.e., date of filing of return is not clear, year of notice recd. which 26th september, return for the AY 06-07 can not be filed on 27th July, 2005. If it is filed on 27th July 2006, notice could have been issued upto 31st July 2007. if filed on 27th July, 2007 then in my opinion, notice could have been issued upto 30th September, 2008 i.e., with six months from the end of financial year in which return is filed.
21 November 2008
The new amendment is applicable w.e.f. 01.04.2008 and not applicable to the notices issued before this date. Some facts are not cleared in your querry, i.e., date of filing of return is not clear, year of notice recd. which 26th september, return for the AY 06-07 can not be filed on 27th July, 2005. If it is filed on 27th July 2006, notice could have been issued upto 31st July 2007. if filed on 27th July, 2007 then in my opinion, notice could have been issued upto 30th September, 2008 i.e., with six months from the end of financial year in which return is filed.
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
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR selection for salaries and capital gain less than L
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Treatment of Pension ?annuity returns on PMVY
- Soyabean hsn code and gst rate
- Regarding IMS Mandatory from 1st July 2026
- Salary and pension received from Asian Development Bank
- BIS Certificates
- Last year TDS Claim
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- Capital Gain on EUITY Shares
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- 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
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
