Court :
ITAT, ‘D’ BENCH, MUMBAI
Brief :
The provisions of section 143(2) are clear regarding the issuance of notice for both types of scrutinies independently and limit has also been prescribed for issuance of notice under section 143(2) for both types of scrutiny proceedings; hence, notice issued under section 143(2)(i) cannot by itself extend the time for the issuance of notice under section 143(2)(ii)
Citation :
Bholanath R.Shukla
v.
ITO
ITA No. 6995/Mum./2004
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