Notice under section 143(2) for a/y 11-12

This query is : Resolved

pinky (Querist)
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28 November 2013 Dear All,
one of my client had recd a notice on 17/08/2012. Assessee fild the ITR for the A/Y 2011-12 claiming refund & he has received refund in the month of sep 2013.
que.1) can i claim that now notice is not valid coz refund is issued to the assessee ?

que.2 ITR was filed in ward 27(3) but notice issued from ward 24(3) can i claim this notice as null & void on that ground?

que-3 what is the time limit in this case to complete the assessment. as per my view according to new provisions Assessment should be complete by 31/03/2014.

que-4 if notice is valid then how to prepare the replies becoz this is the Ist case for me.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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28 November 2013 1.The ans is no.

2.yes, but u need to check legally which ward is the actual jurisdictional AO.

3.for 143(2) after 1.7.2012 new time limit shall apply i.e 1 year from end of rel AY.

4. you need to first give a background on your letter head abt the facts of case uptill now and then put forward your argument with applicable probisions to be 1st qouted.

all the best.

pinky

pinky (Querist)
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28 November 2013 thanks Tushar ji
one more que the jurisdictional ward is 27(3).
now what is the procedure should i say this is invalid notice or should i get trf the notice from ward 24(3) to ward 27(3).
& what will be the possible consequences if assessment is done by A.O ward 24(3).
coz he has already issued the questionnaire .

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