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

ITO cannot issue notice after 2 years u/s 143(3). The period is only 6 month from the end of the FY in which return is filed. My advise is not to attend his office. I hope ur friend has not signed any document with ITO. 

I wonder how ITO has served notice u/s 143(3) through your friend. Only CA/Lawyer/a person himself can attend the office. 

Thanks

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I think, Mr. Kaushal is right.

But first confirm that before 30.09.2010 was any notice has been served upon the assessee?

Hi Kaushal and Paras,

Thanks for your replies.

When my friend met ITO for answering 143(2) notice on 18-8-2011, ITO informed to my friend that friend should attend this. ITO also said he already gave 2 notices and this is 3rd notice. But I did not receive those 2 notices. I received only one notice on 16-08-2011 which is posted on 11-08-2011.

To give more details I am from Bangalore and filed my ITR online. But for some reasons my ITR went to Hyderabad office. Hyderabad ITO is now gave 143(3) when my friend met ITO. My friend signed that he collected this notice 143(3). ITO also took my friend phone number and my phone number from my friend.

Thanks again for your help.