05 August 2009
One of My client has filed return for the A.Y. 07-08 on 31-10-07. No notice u/s 143(2) was received till end of 6 months from the end of Asst Year i.e. 30-09-08. Now Notice u/s 142(1) has been issued to the client and all particulars normally asked for in a scrutiny assessment are incuded in the notice issued now in august 2009. Is the notice valid in law. If we do not heed the notice shall the officer have to take up the matter for scrutiny (which is time barred) or pass an order U/s 144.