If notice u/s 148 is issued to the assessee and assessee files the return for assessment u/s 147.
then why finance act , 2006 require to issue notice u/s 143(2) with in 6 month from the end of financial year in which return is filed.??
And sec. 143(2) is for making scrutiny assessment u/s 143 (3).
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notice u/s 148 for assessment u/s 147
Replies (1)
As per IT Act,1961 section 147 I.e income escaping assessment is dependent section. So it will either dependent on section 143 (scrutiny assessment) or on section 144 ( best judge assessment ) because after giving assessment order I.e notice all the procedures of assessments were governed by scrutiny or best judge assessment with relevant sections
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