Validity of order U/S 143(3)

This discussion examines the validity of an order passed under Section 143(3) concerning Assessment Year 2019-20. The core issue revolves around the timeline for issuing such orders, particularly when the assessee filed their return late. It questions whether the order was passed within the stipulated time limits, considering the extended due dates for return submission and the standard 12-month period for completing assessments from the end of the assessment year.