Amit (Accountant) (261 Points)
03 July 2014Dear Sirs,
I want to know whether notice under 143(2) can issued after intimation u/s 143(1) has been sent for an assessment year.
Going thru the section 143(2) & 143(3), there does not seem to be a bar on such a notice.
However, please clarify the legal position as well as the standard practice.
PSPSPS
(Practicing)
(1344 Points)
Replied 03 July 2014
Yes it can be issued, As 143 ( 1) is not an assessment order but its just an Intimation.
Tribhuvan Aditya Singh
(Student as well as Self-employed)
(3710 Points)
Replied 03 July 2014
Malhaar V Kale
(Chartered Accountant)
(86 Points)
Replied 04 July 2014
Yes it can be issued. Agreed with the opinion of the experts above. The purpose of these two notices is different so there won't be any bar.
CAclubindia
