143(2) & 148 (Assessment Procedure)

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1. 143(2) can be issued for return filed in response to 139(1)/142(1). Then how come 143(2) for return filed in response to 148 ?

2. If 143(2) issued after return filing in response to 148, assessment procedure continued u/s 143(3) or 147?.
Replies (5)
Both section apply.
After filing return u/s 148, the AO can issue either
1. 143(2) For an scrutiny assessment, or
2. 142(1) To call for books of accounts
If not responded, by issuing 144 even

Now after scrutinizing, the order will be made under section 147.
After filing return u/s 148, the AO can issue either
1. 143(2) For an scrutiny assessment, or
2. 142(1) To call for books of accounts
If not responded, by issuing 144 even

Now after scrutinizing, the order will be made under section 147.
After filing return u/s 148, the AO can issue either
1. 143(2) For an scrutiny assessment, or
2. 142(1) To call for books of accounts
If not responded, by issuing 144 even.
Now after scrutinizing, the order will be made under section 147.
After filing return u/s 148, the AO can issue either
1. 143(2) For an scrutiny assessment, or
2. 142(1) To call for books of accounts
If not responded, by issuing 144 even.
Now after scrutinizing, the order will be made under section 147.


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