143(2)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 November 2011 I received notice u/s 143(2) in August 2010 for AY 2009-2010. The notice was delivered at my old address and I was not aware of it for quite some time. So I did not attend any hearing nor met ITO of old address.

Meanwhile, owing to some mistake in original return, I had to file revised return for AY 2009-2010 in September 2010. I also applied for transfer of income tax jurisdiction to my new address.

Now, the ITO of my new address has again raised 143(2) issue coming from the old address.

My query is -

1. Income Tax website says that return should mention current address only. But 143(2) notice was served at old address and not at current address. Is the notice valid on address point?

2. Does revised return render original return invalid?

3. If revised return has been filed voluntarily, will 143(2) notice apply to revised return or original return?

4. Revised return was filed in September 2010 voluntarily and with no reference to the 143(2) notice. If ITO raises 143(2) issue six months after March 2011, is he right?

Please clarify.

Thanks.

VISHRUT

VISHRUT (Expert)
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03 November 2011 1. Notice is valid as the scrutiny is of the old assessment year when your registered address with department was old only.

2. Once notice under section 143(2) is isssued return can not be revised and it is required to file in timely manner the first return itself if filed in timely manner.

3. No.

4 ITO is right.

Querist : Anonymous

Querist : Anonymous (Querist)

03 November 2011 The assessee was not aware of the 143(2) notice since it had come at his old address. He filed revised return without knowing that 143(2) has been issued. Will this render the voluntarily revised return invalid?

Further, the original return had new/current address and not old address because Income Tax website clearly states to mention current address in return. Still the ITO used old address to serve notice. Is that not bad in law?

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VISHRUT

VISHRUT (Expert)
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03 November 2011 the revised return will be null and void as it is not required and hence it can not substitute the original return,

Querist : Anonymous

Querist : Anonymous (Querist)

03 November 2011 @Vishrut - This link seems to suggest that revised return is right of the assessee irrespective of 143(2) notice as long as the revised return is filed within prescribed time.

http://taxworry.com/revised-return-us-1395-processed-ntimation-served/