banner_ad

132 survy assessment limitation date

Others 246 views 5 replies
survy was conducted durng f.y 2017-18 u/s 132A what is limitation date for completion of assessment of a.y. 2018-19 assessee still have not received any notice u/s 143(2)
Replies (5)
In your case the the date by which 143(2) notice can be issued by ITax Department is 30.9.2019

Keep patience. Just check on eFiling site the status under eProceeding button.
And limitation date is 31/12/2019 ???
Intimation date was on or before 31.3.2019

1. The survey will be conducted u/s 132 and BOA will be demanded u/s 132A. 
2. Sec 143(2) notice should be served within 6 months from the FY in which the ROI is filed. 
3. In your case, ROI would have been filed during the FY 2018-19. Within 6 months from 31.03.2019 will be 31.12.2019. Hence, notice should be served within 31.12.2019 as explained by experts above. 
Please correct me if the above solution has an alternative view. 

@ Suresh
in your point 3 line 2&3
Within 6 months from 31-3-2019 will be ----30.9.2019 (and not 31-12-2019)
🙏


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details