Partner
246 Points
Joined April 2009
Ramesh,
Kindly note as under:
(a) Notice u/s 142(1) is a pre-cursor to scrutiny assessment u/s 143(2), no question of rectification here.
(b) Sec 154 relates to rectification of 'mistake apparent from record' in any order passed by tax authorities, including u/s 143(2).