Difference between notice under section 143(2) and 143(3)

K. Shalem Raju (principle software engineer)   (30 Points)

23 August 2011  

My case got selected for scrutiny of IT returns.

ITO gave me notice on 14/08/2011 under section 143(2)  for my return submitted on 23/07/2009.

As I’m unable to attend on given date I send my friend(not a CA consultant).

When my friend met ITO he gave another paper with list of documents required to submit under section 143(3).

 

 

I have 2 question here.

1) Can ITO issue 143(2) notice for IT return submitted on 23/07/2009 after 2 years i.e notice date 14/08/2011

2) What is the reason for changing section 143(3) within a week when my friend met ITO with basic documents.

 

Thanks

Raju