Notice under section 142(1)

There is no time limit for notice u/s 142(1). So notice u/s 142(1) is valid.

Time limit for notice u/s 143(2) is within 6 months from end of FY in which return is filed. 

In your case, you filed return on 30-July-2009. So last date for receiving valid notice is 30-Sept-2010. Hence,  notice u/s 143(2) is time-barred. 

Reply by Jagrut is correct.

Thanks for your replies.

can notice u/s 142(1) come after 21 months from the end of relevent AY

which is limit for assessment??