An assessee received notice u/s 143(2) on 28/09/2019 for AY 2018-19. This notice was replied to within time limit provided in the notice asking for more time to furnish data.
Thereafter, 142(1) was again issued on 09/01/2020 for AY 2018-19, to which the assesse could not reply on time due to constant travel plans. As it was an e-assessment proceeding, there was no option to reply after the time limit and the assesse was advised to wait until a fresh notice/increased time limit was provided by the department.
Now, on 06/03/2020, the assesse received a new intimation u/s 143(1), accepting the return filed by the assesse previously.
In this case, can the assesse assume that the scrutiny assessment u/s 143(2) or 142(1) is over?
CAclubindia
