Become a Certified GST Practitioner with CA Arun Chhajer. Register Now!

Issue of notice u/s 143(2) on the basis of revised return.

CA vipul makvana (working at taxation detp.) (47 Points)

02 September 2011

Hi...

One of my client has received notice u/s 143(2) of the I.T. Act for A.Y. 2009-10 a week ago.. The time limit for issue of notice is 6 month from the end of relevant assessment year in which return has been filed. It has also filed revised return. I want to know time limit for issuance of notice to be counted from filing of original return or revised return?

Reply
Follow
Share

4 Replies

Shah Tarun (Student) (800 Points)
Replied 02 September 2011

Revised return replaces original return so date of filing of return will be the date on which original return has been filed. So as per my opinion date of filing of original return is to be counted. Wait for experts to comment. .

Upgrade to CAclubindia Pro. Subscribe Now!

C.A SHASHANK GOYAL (Chartered Accountant) (362 Points)
Replied 02 September 2011

Hi , I am of the opinion and also I think there is a case law on it , that filing of revised return step in to the shoes of original return so the time limit will be counted from the date of filing of revised return .

CA Krishna Chaitanya M (Chartered Accountant) (463 Points)
Replied 02 September 2011

time limit for serve of notice u/s 143(2) shall be within 6 months from the end of relevent financial year , in which the return is made, here revised return shall substitute original return, so time limit of 6 months shall be caluculated from the end of financial year in which the revised return is made, if you made revised return in 2010-11 financial year, then time limit limit for issue of notice shall be, upto september 2011.