24 August 2010
Assessee has not received any scrutiny notice for the AY08-09 within the time for issuing notice u/s 143(2) (as per the assessess records)....which means the return is accepted as it is.....however thereafter he has received the reminder from ITO for producing the papers etc for scrutiny assessment for AY0809...whether this will be a valid notice?
Also is there any record which i can verify to make sure the case was selected for scrutiny within the stipulated time? Can i ask for the receipt of initial first notice from ITO records?
24 August 2010
First notice u/s 143(2) must be received within the time limit for selection of scrutiny. If not received u can contest the same as the scrutiny assessment will be time barred.