Receipt of scrutiny notice u/s 143(2) after last date is bad in law !

2
1418
Print Friendly, PDF & Email

The return of a tax payer can be selected for scrutiny. First requirement for selection of scrutiny u/s 143(2) of the I t Act to followed by assessing officer is to serve the notice u/s 143(2) on assessee before last date of service. Income Tax Act however provides time limit within which a notice u/s 143(2) can ve served by the assessing officer to the taxpayer . The time limit is provided u/s 143(2) is as under

This content is for annual and Semi Annual members only.
Log In Register

Comments are closed.