According to 142(1) if any person does not filed the return by the due date u/s 139 or the end of relevent A.Y. then a notice can be issue to that person for filing the return.the word "the end of relevent A.Y." was inserted in Finance bill 1995 but prior to that this line was not inserted and wat difference this line does made i m unable to understand.i know only one thing that before this A.O.can not sent this notice after end of relevent A.Y...............Can anyone explain Me the difference made by this line if yes then plz?
CAclubindia
