11 December 2013
Dear Sir, For the A.Y.2011-12, we filled ROI on 30.09.2011. We had received notice U/S 142 (1) on 19.08.2013 due to change in office incumbent.
For Notice U/S 143 (1), the time limit is over.My question is, whether, notice U/S 142(1) is continuation to issue notice U/S 143 (2). I mean, still is there any power with A.O. to issue notice U/S 143 (2) as he already issued notice U/S 142(1)..?
11 December 2013
First of all, you should confirm that the notice is u/s 142(1)(i) or 142 (1)(ii). If you are a company or covered under the audit, then you have filed return in time and thus the AO cant send the notice u/s 142(1)(i). Also 143(1) is not a notice, its a intimation. However, notice u/s 143(2) cannot be issued only if you have not filed the return. In your case, as you have filed the return, the AO can issue the notice u/s 143 (2) irrespective of the notice u/s 142(1).
Querist :
Anonymous
Querist :
Anonymous
(Querist)
19 December 2013
Dear Sir, For A.Y.2011-12, company has filled Return on 30.09.2011.Now, ho AO can issue notice U/S 143(2) as the time limit is over for issue of notice U/S143(2).AO has issued notice U/S 142 (1) to us.
CAclubindia
