sec 147 & 148

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mukesh

Student CA IPC / IPCC

40 Points Joined January 2015

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)

SHIVANI KUDTARKAR

512 Points Joined October 2018

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

rama krishnan

12244 Points Joined May 2017

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