13 September 2008
Ques 1 - Whether SCN under section 144 can be issued after the due date of filing ROI u/s 139(1) OR A.O. has to wait till the expiry of time limit of Sec.139(4) ?
Ques 2 - What will be the First date on which the A.O. can issue the SCN u/s 144 ?
04 April 2012
Section 144(1)(a) provides that if any person fails to make the return required under sub-section (1) of section 139 and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, the AO shall serve a notice on the assessee.
Accordingly, the AO has to wait for the expiry of the time specified u/s 139(4).