The department issued me a notice U/s 143 (2) which was technically time barred. thereafter issued 2 - 3 notices U/S 142 . I replied for every notices in writing by explaning that ur notice is illegal due to time barred of notice u/s 143 (2) but not attended personally any time . I also not replied for Notice u/s 143 (2) because that was not received by me within time. .
Now the assessing authority have issued me a memo for penalty proceeding U/S 271 (1) B . where as they have not mentioned any date of absence or missing in the said memo.
(1) Is the date of missing / absence or non compliance is necessary in the said memo .
(2) What reply can be given to the department
CAclubindia
