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Praveen (B.Com)     25 January 2020

Praveen
B.Com 
 1 likes  14 points

| My Other Post

can anybody help me to clear this below mentioned doubt.
suppose assessee not filed ROI u/s 139 and AO not done assessment under sec 143, 144

Then he issues notice
u/s 148 and asks him to furnish the ROI u/s 148
To proceed with assessment u/s 147

So my doubt is what happens if assessee don't file return u/s 148 or if he don't comply with that notice? How further proceedings against the assessee will be initiated...

avater

MURALI (Student CA IPC / IPCC)     27 January 2020

MURALI
Student CA IPC / IPCC 
 2 likes  38 points

View Profile | My Other Post

Then section 234A(1) of income tax act will apply.

if already assessment was done u/s 144/143 , then section 234A(3) will apply

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