Notice under section 143(2)
This query is : Resolved
09 September 2009
Hi,
I filed my tax for last year on July-12-2008. I hav received an email today (Sep-9-2009) with a letter dated 13-sep-2009 asking me to appear for assessment on 14-sep-2009.
Pls let me know if this notice from IT is valid or not, and whether i need to appear for assessment or not.
Thanks,
Ramakumar
I filed my tax for last year on July-12-2008. I hav received an email today (Sep-9-2009) with a letter dated 13-sep-2009 asking me to appear for assessment on 14-sep-2009.
Pls let me know if this notice from IT is valid or not, and whether i need to appear for assessment or not.
Thanks,
Ramakumar
09 September 2009
The Notice u/s. 143(2) is valid. It can be sent before 30/09/2009 for the returns filed during 1-4-2008 to 31-03-2009. You have to appear for assessment or you can ask for adjournment but you have to complete the assessment
09 September 2009
Hi,
Thanks for the response. But, can you pls tell me how it is valid. As per the law, the notice is to be served within 12 months of the filing date. If this is the case, then it is definitely invalid.
Thanks in advance for your response.
Thanks for the response. But, can you pls tell me how it is valid. As per the law, the notice is to be served within 12 months of the filing date. If this is the case, then it is definitely invalid.
Thanks in advance for your response.
09 September 2009
Sir the time limit in the section has been amended and now notice should be served within 6 months from the end of the financial year in which the return was filed. So since return filed in July, 2008 the time limit to issue notice is 30.09.2009.
Thanks
Thanks
09 September 2009
Ok, that clarifies and thanks for that.
But pls tell me one more thing. They have sent me e-mail and i suppose a physical mail to my old address. I will not be receiving that notice since i am not there anymore.
Is the notice still valid ?
But pls tell me one more thing. They have sent me e-mail and i suppose a physical mail to my old address. I will not be receiving that notice since i am not there anymore.
Is the notice still valid ?
04 August 2024
Under the Income Tax Act, the notice under Section 143(2) is crucial in the assessment process. Here’s a detailed response to your concerns:
### Validity of Notice under Section 143(2)
**1. **Validity Based on Timeline**:
- **Time Limit**: According to the Income Tax Act, a notice under Section 143(2) should generally be issued within 6 months from the end of the financial year in which the return was filed. For instance, for a return filed for the Financial Year (FY) 2007-08 (Assessment Year 2008-09), the notice under Section 143(2) should have ideally been issued by September 30, 2008.
- **Delayed Notice**: In your case, the notice was issued on September 13, 2009, which is beyond the typical 6-month period. However, if the return was filed before the due date, the 12-month period is considered from the end of the relevant financial year. Since your return was filed on July 12, 2008, the notice should ideally have been issued by September 30, 2009.
- **Validity**: Given that the notice is dated September 13, 2009, and the assessment should have been initiated before September 30, 2009, the notice appears to be within the permissible time frame. However, it seems close to the deadline. In certain cases, notices can be deemed valid if they are issued within the specified time, even if the actual receipt or appearance date is just on the threshold.
**2. **Service of Notice**:
- **Physical and Email Notices**: Notices are typically required to be served in person or by post to the address mentioned in the return. If the notice is sent to an old address and you did not receive it physically but received it by email, it could still be considered valid if the email address was updated or valid in their records.
- **Valid Service**: If the Income Tax Department has sent the notice to the address provided in the return and you have not updated your address with them, the notice is generally considered valid even if you did not receive it physically.
### Steps to Take
**1. **Verify the Notice**:
- **Check Email and Documents**: Verify the email for any attachments or specifics regarding the notice. Confirm the details and the date of the notice.
**2. **Responding to the Notice**:
- **Appearing for Assessment**: If you have received a valid notice under Section 143(2), you should appear for the assessment or provide the necessary documents as requested. Non-compliance can lead to adverse action or assessment based on available information.
**3. **Address Update**:
- **Update Address**: Ensure your address is updated with the Income Tax Department to receive future communications promptly.
**4. **Consult a Tax Professional**:
- **Seek Guidance**: Given the complexities involved, it is advisable to consult with a tax professional or a Chartered Accountant (CA) to ensure compliance and handle any issues related to the notice.
### Summary
- **Validity**: The notice appears to be within the permissible time frame for issuance, though it is close to the deadline.
- **Service**: Notices sent to an old address may still be considered valid if the address was accurate at the time of filing.
- **Action**: Respond to the notice as instructed. Update your address to avoid future issues.
Consulting with a tax professional will ensure you follow the correct procedures and address any issues related to the notice effectively.
### Validity of Notice under Section 143(2)
**1. **Validity Based on Timeline**:
- **Time Limit**: According to the Income Tax Act, a notice under Section 143(2) should generally be issued within 6 months from the end of the financial year in which the return was filed. For instance, for a return filed for the Financial Year (FY) 2007-08 (Assessment Year 2008-09), the notice under Section 143(2) should have ideally been issued by September 30, 2008.
- **Delayed Notice**: In your case, the notice was issued on September 13, 2009, which is beyond the typical 6-month period. However, if the return was filed before the due date, the 12-month period is considered from the end of the relevant financial year. Since your return was filed on July 12, 2008, the notice should ideally have been issued by September 30, 2009.
- **Validity**: Given that the notice is dated September 13, 2009, and the assessment should have been initiated before September 30, 2009, the notice appears to be within the permissible time frame. However, it seems close to the deadline. In certain cases, notices can be deemed valid if they are issued within the specified time, even if the actual receipt or appearance date is just on the threshold.
**2. **Service of Notice**:
- **Physical and Email Notices**: Notices are typically required to be served in person or by post to the address mentioned in the return. If the notice is sent to an old address and you did not receive it physically but received it by email, it could still be considered valid if the email address was updated or valid in their records.
- **Valid Service**: If the Income Tax Department has sent the notice to the address provided in the return and you have not updated your address with them, the notice is generally considered valid even if you did not receive it physically.
### Steps to Take
**1. **Verify the Notice**:
- **Check Email and Documents**: Verify the email for any attachments or specifics regarding the notice. Confirm the details and the date of the notice.
**2. **Responding to the Notice**:
- **Appearing for Assessment**: If you have received a valid notice under Section 143(2), you should appear for the assessment or provide the necessary documents as requested. Non-compliance can lead to adverse action or assessment based on available information.
**3. **Address Update**:
- **Update Address**: Ensure your address is updated with the Income Tax Department to receive future communications promptly.
**4. **Consult a Tax Professional**:
- **Seek Guidance**: Given the complexities involved, it is advisable to consult with a tax professional or a Chartered Accountant (CA) to ensure compliance and handle any issues related to the notice.
### Summary
- **Validity**: The notice appears to be within the permissible time frame for issuance, though it is close to the deadline.
- **Service**: Notices sent to an old address may still be considered valid if the address was accurate at the time of filing.
- **Action**: Respond to the notice as instructed. Update your address to avoid future issues.
Consulting with a tax professional will ensure you follow the correct procedures and address any issues related to the notice effectively.
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