Dear Experts, can A.O. issue notice under section 142(1) after 8 years for non filing of itr for a.y. 2012-2013 for income of rupees 3 lakhs in India. Is not it bad in law as per IT law one have to keep records only for 6 years. And also it is a case of income escaping assessment in that case notice under 147 is more appropriate. Please guide
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