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132 survy assessment limitation date

28 September 2019

survy was conducted durng f.y 2017-18 u/s 132A what is limitation date for completion of assessment of a.y. 2018-19 assessee still have not received any notice u/s 143(2)

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5 Replies

Kapadia Pravin (17259 Points)
Replied 28 September 2019

In your case the the date by which 143(2) notice can be issued by ITax Department is 30.9.2019

Keep patience. Just check on eFiling site the status under eProceeding button.

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ajeet singh (1392 Points)
Replied 28 September 2019

And limitation date is 31/12/2019 ???

Kapadia Pravin (17259 Points)
Replied 28 September 2019

Intimation date was on or before 31.3.2019

Suresh Thiyagarajan (Student) (3986 Points)
Replied 29 September 2019

1. The survey will be conducted u/s 132 and BOA will be demanded u/s 132A.
2. Sec 143(2) notice should be served within 6 months from the FY in which the ROI is filed.
3. In your case, ROI would have been filed during the FY 2018-19. Within 6 months from 31.03.2019 will be 31.12.2019. Hence, notice should be served within 31.12.2019 as explained by experts above.
Please correct me if the above solution has an alternative view.