Your Query: One of my friend told me that since I met Ao officer on 3rd sep 2012 and accepted 143(1) and 2(2) in writing and given acknowledgement. Time barring would not be applicable in my case?.
I was not knowing anything about 143 (2) I asked AO office and he told me to bring document
Reply: If you have acknowledged it as received on 3-9-2012 only (whereas the due date had been 30-09-2011), that you personally received the notice does not weaken your case. In CIT vs. AVI-OIL India 323 ITR 242 (P&H) it was held that a notice u/s 143(2) had not only to be issued, but had to be served before the expiry of 12 months (now 6Months from the end of the F.Year)) from the end of the month in which the return was furnished.
However there is an adverse decision also: 2011 -TMI - 210840 - PUNJAB AND HARYANA HIGH COURT in V.R.A. Cotton Mills (P) Ltd. Versus Union of India and others
Meaning of expression ‘Served’ / 'issued' - Notice u/s 143(2) - Whether such expression is to be used literally, so as to mean that actual physical receipt of notice by the addressee or the expression ‘served’ is inter changeable with the word issue - service by affixation at 11.20 pm on 30.09.2010 is not in terms of the Code of Civil Procedure - Held That:- In view of Commissioner of Sales Tax and others Vs. Subhash & C o - the date of receipt of notice by the addressee is not relevant to determine, as to whether the notice has been issued within the prescribed period of limitation. The expression 'serve' means the date of issue of notice. The date of receipt of notice cannot be left to be undetermined dependent upon the will of the addressee. Therefore, to bring certainly and to avoid attempts of the addressee to evade the process of receipt of notice, the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act.
No. - CWP No.18193 of 2011 Dated - September 27, 2011
You may also guard yourself against the provisions of S 292BB which is as under:
Notice deemed to be valid in certain circumstances.
292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—
(a) not served upon him; or
(b) not served upon him in time; or
(c) served upon him in an improper manner:
Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment