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validity of order issued u/s 143(3)
if the order u/s 143(3) is dispatched / issued by the A. O. on 01.01.18 of a matter for which time barring was 31.12.2017 .... can that order be considered void...?
Replies (6)
Yes, it is void if it is dated beyond the time limit, and you have a proof that it was dispatched later than 31 dec.
yes.... proof is that the order was sent to the post office on 01.01.18
void under which section of the act
section 153 of income tax act
consider order date
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