Question on Notices

Hi

One of my client got notice under  143(1) after  one and half year of filing return . A rectification has been Filed for same .Should he be worried  about  Scruitny notice  under  143(2)   as time limit (1 year)  has been  passed . Does filing rectification  or  143(1)  notice  linked  to 143(2) at all ?

Thanks 

Replies (2)
  • while posting queries pls use assessment year and dates in chronological order, it will ease to reply, 
  • as you told that after 1 and half year after filing the return ........we assume that the return was for assessment year 2009-10, 
  • for scurtiny purpose the time limit ends @ 31-03-2011
  • 143(1) is not at all related with 143(3), but if the rectification under 143(1) is not satisfactory to ITO, then he can go for further in depth assessment 

1.  notice u/s 143(2) can be sent even afer issuing intimation u/s 143(1).

2. notice u/s 143(2) can not be issued afer expirty of 6 months from the end of financial year in which return has been filed.

3. intimation u/s 143(1) can not be issued after expiry of 1 year from the end of financial year in which return has been filed.

 

> as intimation u/s 143(1) received after expiry of one and half year from filing the return, certainly 6 months also expired from end of financial year in which return has been filed... so no worry about receiving notice u/s 143(2).

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