Income tax

Section 143(2) deals with notice served by assessing officer for making scrutiny assessment under section 143(3). Notice u/s 143(2) is served on assessee requiring him produce evidence in support of his return. Based on evidence produced by the assessee, the assessing officer assesses the income of the assessee(Scrutiny assessment u/s 143(3)).

furnishing of return by assessee > notice u/s 143(2) > assessee produces evidence in support of his return > scrutiny assessment u/s 143(3)

therefore both sec( 143(2) & 143(3) are scurtiny assessment based on assesse filling the return.

its right ?

Hi, Srikumar

The reply given by CA. Vishal Gupta is perfect

Assessment is done u/s 143 (3) for which first notice is served u/s 143 (2) based on filling of return

thank you above expets now i undrestanding the concept for both section