15 November 2019
The assessee got Notice u/s 143(2) of the IT Act, 1961 for As.yr. 2017-18 on his email on 18.10.2018. The Date on Notice is 29.09.2018.
Whether this notice u/s 143(2) is valid as it was received by the assessee on 18.10.2018 even if it was dated 29.09.2018.
15 November 2019
Kindly login to the e-portal of the assesse and check in e-proceedings if the same is served on or before 30.09.2018 , the same is valid. Also check the digital signature as to when the same is signed.
18 November 2019
If we do not file the reply to queries sent in notice u/s 142(1) and only stick to our submission that notice u/s 143(2) was not served in time, then whether AO can complete the assessment u/s 148 or under any other section ?