Validity of notice u/s 143(2)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 January 2015
sir,i have filled a Return of Income on 14/09/2012 for the Assessment Year 2012-13. in this regard A.o issued a notice u/s 143(2)dated 28/11/2014 which was served on 02/12/2014.
This notice was issued after 2 years from the date of filling of Return.
Is this a valid Notice?
This notice was issued after 2 years from the date of filling of Return.
Is this a valid Notice?
20 January 2015
This is not a valid notice see the provision.
At present, the proviso to section 143(2)(ii) specifies six months from the end of the financial year in which the return is furnished, as the time-limit within which notice needs to be served on the assessee for valid assessment of his return of income.
At present, the proviso to section 143(2)(ii) specifies six months from the end of the financial year in which the return is furnished, as the time-limit within which notice needs to be served on the assessee for valid assessment of his return of income.
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