M Arumugam (Retd Joint commissioner finance from KVS Delhi ) (60 Points)
16 June 2019
A B Kundu
(Professional)
(1422 Points)
Replied 16 June 2019
Yes. Under section 143(1) only processing of return is done. After that for assessment purpose notice U/s 143(2), 148 can be issued.
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961
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