07 February 2013
I have recd. a notice for return of income filed by me in A.Y. 2009-10 Now today I recd. an scrutiny assessment proceedings U/S 143(3)showcause notice. The notice asks me to furnish some information before 8.2 But as I know isn't it required to be first served a notice U/S 143(2) before 143(3) or will this show cause notice telling me to furnish info. or else the unexplained trans. will be considered as Income is considered as notice u/s 143(2).
Also the letter said that a notice u/s 142(1) is enclosed too. But no notice is enclosed. Can they serve notice on both sections??? as I have already filed the return of income... Also what is the time limit of serving notice u/s 142(1)?? 21 months or 24 months???