Notice u/s 143(2) of the income tax act

LALIT MOHAN ADLAKHA (PROP.) (28 Points)

04 October 2013  

I have recd. two notices u/s 143 (2) of the income tax act for the astt. year 2011-12. for the same assessee.

one from the income tax officer.without  enclosing  notice u/s 142(1)  (which was duly served within time and attended by me and case was adjourned for future  hearing.

Now i have recd. another notice u/s 143 (2) alongwith notice u/s 142 (1) for same year for same assessee  from Astt.

Comissioner of Income Tax which is issued after 30th sept. & served on the assessee after 30th sept.

My query is wheather two notices can be issued for same year & same assesee. If yes before whom I should appear, as the notice issued by Astt. commissioner is invalid as has been issued ater 6 months from the end of financial year in which the return is filed.