Notice u/s 148 of income tax act,1961

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An assessee had received notice u/s 148 dated 27/03/2015 and the same is received by assessee on 01/04/2015 relevant to assessment year 2008-09. Assessee did not reply to this notice and in the mean time assessing officer issued notice u/s 142(1) on 22/06/2015 asking assessee to furnish some details mentioned therein for assessment year 2008-09 and also asking him to file return for assessment year 2008-09.Assessee did not reply to this notice too.Now he received final notice wherein it is mentioned that assessment would be completed based on facts available with assessing officer and such assessment would be made u/s 147.My queries are as follows..:

1.Whether first notice issued u/s 148 is time barred..?? and void..?

2.What is the time limit to issue notice u/s 142(1)..? Can such notice be issued for A.Y.2008-09  on 22/06/15/?

4.which notice assessee should reply now ..? whether representative as defined u/s 288 of the said act require letter of authority from client assessee to represent him WHILE REPLYING TO NOTICE U/S 142(1) of the act.

5.what is the right course of action looking to the current situation.??

6.what should be done to conclude the matter

thanks in advance to all.

Replies (1)
Notice u/s 147 is not time barred. Notice u/s 142 is also not time barred. All are legal notices. Please reply to the said notices. Assessee has done wilfull mistake by not replying to said notices. Yes you need POA to represent the assessee in front of department. To conclude the matter you have to go and attend for scruitny. Or else assessment will be completed by AO himself. So kindly visit the authority and as him to do assessment on regular basis.


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