Scrutiny u/s 142(1) for AY 2005-06

                 As per Sec.153(1), the time limit for compeletion of assessment under Sec.143(1) is upto 2 yrs from the end of the assessment yr to which the income relate........in ur case, the A.O. has to pass the order by 31st march 09.......since there is no time limit for sending notice under sec.142(1) but the same for completion of assesssment........he can vry well send notice any time before which the assessment has to be completed...........in my view, notice is valid and u hve to comply by it.......