Notice u/s 143 (2)

This query is : Resolved 

23 December 2011 in which situations The income tax authority can serve notice u/s 143 (2)by affixing.
What formalities have to complete before affixing such a notice.

23 December 2011 There are no specific situations as such.

But it has to be served within 6 months from the end of the AY in which the return was submitted.

24 December 2011 I think it has to be served within 6 months from the end of the financial year in which return was submitted not in the Assessment Year




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