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143(2) notice

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Rajat Sharma

Accountant

647 Points Posted on 16 December 2021

Sir I was recd a notice under section 148 and I have made the reply in this case and after that I was recd a notice under section 142(1)and I this respect I also give the reply accordingly but the A.O. has never issued notice under section 143(2) and made the assessment order in this case.Sir I want to know that can the AO made the assessment order without issuig the notice under section 143(2).Thanks

Replies (4)

Quick Summary

This discussion explores whether an Assessing Officer (AO) can legally issue an assessment order without first serving a notice under Section 143(2) of the Income Tax Act. The user received notices under Section 148 and 142(1) and replied to them, but no 143(2) notice was issued before the assessment order. The consensus suggests that a Section 143(2) notice typically precedes assessment, especially when reassessment under Section 148 is involved, and should be followed according to Section 143.