Case was selected for scrutiny issuing notice u/s148 on 22/03/2018. Assessee doesn't file return of income in response to notice u/s 148. Some details were submitted except return of income. Now Assessee has filed his return of income on 24/12/2018...is it necessary to issue notice u/s143(2)...Assessee has filed return of income so late purposely.
yes.....It is mandatory to issue notice .......Since without notice u/s 143(2) no assessment proceeding can be started......So, the notice u/s 143(2) if issued was the right course of action.....
CAclubindia
