If section 144 is applicble to an asseessee
should he wait for the notice from ITD to come to him
or
he can file the returns by approaching the AO/CIT
1 Replies
CA PARAS BAFNA
(Practising CA )
(33428 Points)
Replied 23 August 2011
If it is possible it is better to file the return.
If the time limit has passed, he should request the AO to issue a notice U/s 148, so that he may file the return with required details in his case.
Before completing the assessment a show cause notice is generally isuued to such assessee.
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