TIME LIMIT TO ISSUE NOTICE U/S 143 (2) & 142(1)

This query is : Resolved 

19 March 2009 My Assessee has filed his Income Tax retunrs for the Assessment year 2003-2004 ison 31.10.2004.

My question is : what is the time limit for Assessing officer to issue notice u/s 143(2) & 142 (1).

Please suggest me .

Thank you

20 March 2009 the scrutiny notice should be served within 1 year of the completion of the month in which return has been filed.....
i.e. in short in your case, the scrutiny notice can be come till 31.10.2005

21 March 2009 Currently,Scrutiny notice can be served within nine month from the end of the year in which return was filed.


30 April 2009 The provision as then existed which are applicable in this case are rigthly narrated by akshat. Agree with him. Sanjay is also corret, however for the AY 08-09 only and not before that.

29 December 2009 agree with experts

30 December 2009 Mr. Akshat is right in context of asked question.



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