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sec 147 & 148
why a notice need to be given under section 143(2) for a return filed in response to notice under sec 148 for performing reassessment???
Replies (2)
notice u/s 143(2) is for discrepancies found in return filed. so when assessee files return whether in response to 148 or u/s 139, this notice needs to be issued for carrying out scrutiny proceedings
if an assessment is to be completed under 143(3) or 143(3) r. w. s 147, issuance of 143(2) notice is the pre-requisite condition without which the assessment is null and void
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