Help regarding notice u/s 143(2)

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Facts of Case

Assessee is a pvt ltd company with registered office in delhi itr was filed at delhi address for a/y 2011-2012 within the limits specified u/s 139 . A' Notices u/s 143(2) with AIR only ' is received by hand by CA with address of companies site office .

Queries / Doubts ?

1. no AIR was filled by Assessee

2. generally such notice are received by speed post ( Registered ), is it valid?

3. Notice is received from other  jurisdiction ( site office ) and not from delhi income tax office .  

KINDLY GIVE THE VALIDATION PROCEDURE OF SUCH NOTICE  

Replies (2)

company has obtained the PAN on site office, check the PAN data.

PAN  data probably contains site office address.  AIR is not filed by YOU, but by others detailing YOUR transactions.  Question of validity does not arise, as it has been served, whether by hand or by post does not matter.  It commonly happens that the PAN is in one jurisdiction whereas the actual filing of returns take place in another jurisdiction.  This happens due to many reasons.  What matters is whether the notice u/s 143(2) has been served before the due date i.e. the 30th of September.

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