143(2), 142(1)

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

31 May 2013  

For commencement of scrutiny assessment issue of notice under section 143(2) is mandatory. But can the AO not ask the same set of questions, explanation, requisition information, documents etc from the assessee under section 142(1) for which there is no time limit . That is, even if 143(2) scrutiny notice is not issued in due time the same set of questions can be asked by 142(1) for either summary or scrutiny aseessment.

Please clarify.

Thanks,