Notice under section 143 (2)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 November 2012 Dear Experts, One of my friend has received a notice under section 143(2) on October 27th 2012 for the assessment year 2009-2010 and returns filed on 30-7-2010. But the teax authorities claim that they have sent one notice on 6th September 2011-but to a wrong address (which was used at time of PAN application). Is the new tax notice valid? Even though my friend has filed returns in correct address-he has received notice in wrong address. What he needs to do regarding same?

CA Pooja Agarwal

CA Pooja Agarwal (Expert)
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07 November 2012 The notice u/s 143(2) must be served on the assessee before the expiry of 6 months (i.e. 30th September) from the relevant assessment year.

in your case even if it is received on 6th sept 2011,it is not a valid notice

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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21 November 2012 Yes I agree with Pooja

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Prakash Kochar

Prakash Kochar (Expert)
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06 December 2012 differs with above opinions-
Notice u/s. 143(2) is to be served before the expiry of six months from the end of the financial year in which the return is furnished (But not relevant asst. year as replied by Pooja).
Return was filed on 30.07.2010,here Financial year ends on 31 st March 2011. The notice if,properly served within period of 6 months i.e. before 30.09.2011 will be valid service.