Notiice u/s 143(2)

 AO  CAN ISSUE  NOTICE U/S 143(2).  AT PRESENT THERE IS NO LAW TO PROVIDE SERIAL NO ETC IN NOTICE.  HOWEVER.,

The following section 282B shall be inserted after section 282A by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2010 :

Allotment of Document Identification Number.

282B. (1) Every income-tax authority shall allot a computer generated Document Identification Number in respect of every notice, order, letter or any correspondence issued by him to any other income-tax authority or assessee or any other person and such number shall be quoted thereon.

(2) Where the notice, order, letter or any correspondence, issued by any income-tax authority, does not bear a Document Identification Number referred to in sub-section (1), such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued.

(3) Every document, letter or any correspondence, received by an income-tax authority or on behalf of such authority, shall be accepted only after allotting and quoting of a computer generated Document Identification Number.

(4) Where the document, letter or any correspondence received by any income-tax authority or on behalf of such authority does not bear the Document Identification Number referred to in sub-section (3), such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been received

 pls tell me whether Income Tax officer can issue such notice..??

 Yes, ITO can issue the notice u/s 143 (2)

 thanks a lot