An Assessee is non-resident, he filed return u/s 139 (1) on 30th july,2009 i.e.A.Y.2009-10, The ROI is already assessed U/s 143 (1) and Refund is also duly granted by the AO. However th same AO has issued notice u/s 142(1) asking for requirements.. is the notice U/s 142(1) valid???
2 Replies
C.A SHASHANK GOYAL
(Chartered Accountant)
(362 Points)
Replied 10 July 2011
Yes , in my opinion he can do so , reason being 143(1) is only intimation given that income assessed by you i.e self asssessed is correct and i think no order has been passed u/s 143(2) for assessment and therefore for the completion of assessment he can ask to fulfill the requirement as section 142(1) has been made for inquiry before assessment and intimation and assessment are two different subjects , but however if order u/s143(2) has been passed then no notice u/s 142(1) can be received .
@*CS Siddharth Bumb. *
(B.Com, CA Final, CS )
(5270 Points)
Replied 10 July 2011
yes valid... agree with shashank goyal
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