NOTICE UNDER SECTION 148

Tax queries 1233 views 2 replies

Dear All,

 The notice under section 148 is to be sent within 4 years form the date of the end of the assessement year. Now my question is whther 4 years means the date of receipt or date of notice. kindly calrify.

regards

s kanagaraj 

Replies (2)

In my opinion its date of notice i.e. notice should be issued within 4 yrs. nd will be valid if received after expiry of 4 years...

Dear All,

Kindly go thriugh the attachment. As per judicial pronouncement Of ITAI indore the notice must be served on or before the due date. Just open the assessment on or before the duedate is not correct. By using this judgement you can file objections to open the case when the notice is recived after the due date

regards


CCI Pro

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