Time limit of notice u/s143(2)
This query is : Resolved
Ramanji Jha
(Querist)
28 February 2014
Dear Friends,
A propritership firm received a notice us 143(2) for the assesment year 2011-12 which original return is file on 30.09.11 and revised return file on 10.04.12. A notice received by assessee on dt 20.02.14 us 143(2) when asseess present on before of AO and asked him that the notice time limit is 30.09.12 for issue of notice us143(2). AO told that we consider date of revised return which is filed on dt 10.04.12 time bar is 30.09.13 and we issue notice ni 16.08.13 to but not delivered.
Where as I received a notice on 20.02.14.
Please clear my doubt which date is consider for issue of notice us 143(2) Revised date or original filling date.
A propritership firm received a notice us 143(2) for the assesment year 2011-12 which original return is file on 30.09.11 and revised return file on 10.04.12. A notice received by assessee on dt 20.02.14 us 143(2) when asseess present on before of AO and asked him that the notice time limit is 30.09.12 for issue of notice us143(2). AO told that we consider date of revised return which is filed on dt 10.04.12 time bar is 30.09.13 and we issue notice ni 16.08.13 to but not delivered.
Where as I received a notice on 20.02.14.
Please clear my doubt which date is consider for issue of notice us 143(2) Revised date or original filling date.
motichand gupta
(Expert)
28 February 2014
Return filed U/s 139(1)can be revised and revised return to be filed before the expiry of one year from the end of relevant assessment year as per U/s 139(4). Therefore, AY 2011-12 , due date was 30.9.2011 and revise return can be filed till 31.3.2013.
Notice can be issued U/s 143(2)before the expiry of six months ie 30.9.2013 and it is to be served on the assessee. If Notice is not served by 30.9.2013 then that notice is bad in law and revised return will be considered as a final. Therefore, in above case, assessee very well can file appeal with CIT(A) treating this notice as a bad in law.
Notice can be issued U/s 143(2)before the expiry of six months ie 30.9.2013 and it is to be served on the assessee. If Notice is not served by 30.9.2013 then that notice is bad in law and revised return will be considered as a final. Therefore, in above case, assessee very well can file appeal with CIT(A) treating this notice as a bad in law.
Message likes :
1 times
Ramanji Jha
(Querist)
01 March 2014
Dear Gupta Jee,
Date of revised return consider for issue of notice 143(2)
Date of revised return consider for issue of notice 143(2)
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
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Taxation of crypto futures in India Fy 2026- 2027
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Issuing of delivery challan by seller of goods
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
