Hi - I recently received a 143(2) to my mothers PAN number for AY 2014-15. Here is the timeline for my filing of returns of AY 2014-15
27/07/2014 - filed returns
01/08/2014 - ITRV Received
09/01/2015 - ITR processed, refund determined, and sent out to refund banker
18/04/2015 - refund received.
04/09/2015 - received 143(2)
In the 143(2) the letter said "some clarifications are required" and hence asked my mother (assessee) to attend the office on 29/09/2015. When I met the AO, he just said, submit all documents we have and said we could meet in 3 to 4 weeks without saying what clarification was required.
My question is
1. How can we know why I received 143(2)? In the document
www.incometaxindia.gov.in/Documents/MOP_Volume_II.pdf
page 26, it says the reasons for scrutiny should be noted in the file. But I was not given that information.
2. Page 26 also says "The notice u/s 143(2) has to be served within twelve months from the end of
the month in which return was filed. An invalid notice or the invalid service of a valid notice
makes the assessment void ab initio". Given my timeline above, does it not invalidate the notice? How can I challenge the validity of the notice?
Thanks
Harsha
CAclubindia
