Help regarding notice u/s 143(2)

Tax queries 941 views 2 replies

Yash Sharma

CA - FINAL

138 Points Joined July 2008

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)

U S Sharma

glidor@gmail.com

21068 Points Joined January 2010

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

Member

Management

325 Points Joined February 2010

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.