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Time Limit for Issue of notice U/s 143 (2)

This query is : Resolved 

30 October 2008
As per the recent amendment, w.e.f. 01.04.2008 the notice U/s 143(2) shall be served on the assessee after the expiry of six months from the end of the financial year.
My question is

1. In the F.Y.2008-09 the scrutiny cases of F.Y.2006-07 are to be selected. whether the above amendment is applicable for selection of cases of F.Y.2006-07 or not?







30 October 2008 the date of service of notice is relevant


30 October 2008 yes it is applicable,if the return is filed in f.y 2007-2008.



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