Time limit of notice u/s143(2)

This query is : Resolved

Ramanji Jha (Querist)
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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.

motichand gupta

motichand gupta (Expert)
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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.

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Ramanji Jha

Ramanji Jha (Querist)
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01 March 2014 Dear Gupta Jee,

Date of revised return consider for issue of notice 143(2)

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