Notice 143(1)

ITR 2118 views 18 replies

Dear Satish You are right

Replies (18)

Dear Satish You are right

Ok , the notice is sent by speed post.

The notice has been issued by the Centralized Processing Center, Electronic City office Bangalore

It has left the Bangalore GPO on 23rd Apr and Reached me @ my native place (davanagere) on 24th Apr.

I do not think it would take 23 days to reach from Electronic city office to GPO, Bangalore. So it is defnitely sent after the due date.

This I can proove only by looking at the seal put by the various postal office on the post cover. I am not sure if it is a valid proof to challenge the date of issue of notice.

So Mr. Gandharva as per my knowledge, if the" notice is issued to u after 31.03.10"

then dont respond to the notice, it is invalid. As u will respond it wud become valid.

Do take assisstance of experts.  

The point satish is reffering that if u respond to the notice it will become valid is not applicable to intimation u/s 143(1) but to the notice u/s 143(2). As per newly added section 292BB, if you dont object to the late or irregular service of notice u/s 143(2) and cooperate in the assessment proceedings you looses the right to object it afterwards and the assessment order cant be challenged on the irregular service of notice u/s 143(2).


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register