Assessment procedure under Income tax Act

Notice under section 143(2) can be issued if an intimation under section 143(1) has been issued to the assessee. Even in case where acknowledgement is deemed as an intimation under section 143(1), notice under section 143(2) can be issued to the assessee.

but vice-versa is not possible... where a notice u/s 143(2) is served. an intimation u/s 143(1) is not possible :D

Originally posted by : VEDANTA DESHIKA
	but vice-versa is not possible... where a notice u/s 143(2) is served. an intimation u/s 143(1) is not possible :D

Agree...

Notice u/s.143(2) for Scrutiny can be issued after the intimation u/s.143(1)...

AGREE WITH ABOVE VIEWS.

i agree that 143(2) notice can be issued after intimation u/s 143(1) as 143(1) notice is not an end to assessement. but the main thing which is to be noted here is the time limit. 143(1) intimation can be sent before expiry of two years from the end of the assessment year in which the income was first assessable but 143(2) notice shall not be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished. so make sure the notice is valid before responding to such notice.

Regards,

Prabhavathy

Hi prabhavathy  , I would like to correct you that time limit for intimation u/s 143(1) is one year from the end of financial year for which return is filed and for notice u/s 143(2) is six months from the end of financial year for which return is filed . 

Plz if I am wrong correct me .