Income tax notice us 143(2) received after stipulated time
Rahul
(Querist) 26 September 2018
This query is : Resolved
I had received an IT scrutiny notice us 143(2) in my email on 19th Dec 2017 for AY 2016-17.
The notice was dated 24/08/2017 and gave me time till 05/09/2017 to reply. But, I received the notice only on 19/12/2017. Since, it was a wrong time lapsed notice and no e-proceedings were pending in my e-filing account, I didn't reply to the notice last time.
Again, I have received 2 notices from two different jurisdictional IT AO. One notice was under section 142(1) dated 14th Sep 2018 and gave me time till 20th Sep 2018 to reply. There was no e-proceedings for this notice. Again I received one more notice u/s 143(2) on 17th Sep 2018 and has given me time till 2nd Oct 2018 to reply. This time, there is an e-proceeding for the same(sec 143(2) notice).
My query is,
1) Can I ignore the time lapsed 143(2) notice? What are the implications?
2) What are the provisions of Sec 292BB in this case, since I have received time barred 142(1) / 143(2) notices. Should I raise an objection to the time barred notice now, before assessment completion or I can ignore the notice now and raise the objection later?
3) What can be done, if I get notice again u/s 148 later?
Please clarify these queries.
Thanks,
Rahul
Guest
(Expert) 26 September 2018
Since you seem to have taken the issue quite in a casual manner, can you send copies of notices at my email ID to ensure that it is your real life problem, not a hypothetical academic query?
Rahul
(Querist) 26 September 2018
This is not a hypothetical query, since I have given real dates and I have to reply to AO notice by 2nd Oct 2018. I did not reply to AO notice last time, since he was cheating by sending me pre-dated notice way after its expiry. This time, since the e-proceedings are there in my e-filing account, I want to know whether such time lapsed notices are valid or not in law and what are the options available to me?
Guest
(Expert) 26 September 2018
Is there any problem in sending copies of the notices through email, as asked?
Even otherwise also, your own present reply reveals that the query is hypothetical, when you say, "I have to reply to AO notice by 2nd Oct 2018," as the Income Tax office will be closed on 2nd Oct 2018 on account of national holiday. So, how would you like to justify even your present statement?
Guest
(Expert) 26 September 2018
Is there any problem in sending copies of the notices through email, as asked?
Even otherwise also, your own present reply reveals that the query is hypothetical, when you say, "I have to reply to AO notice by 2nd Oct 2018," as the Income Tax office will be closed on 2nd Oct 2018 on account of national holiday. So, how would you like to justify even your present statement?
Guest
(Expert) 26 September 2018
Is there any problem in sending copies of the notices through email, as asked?
Even otherwise also, your own present reply reveals that the query is hypothetical, when you say, "I have to reply to AO notice by 2nd Oct 2018," as the Income Tax office will be closed on 2nd Oct 2018 on account of national holiday. So, how would you like to justify even your present statement?
Guest
(Expert) 26 September 2018
Is there any problem in sending copies of the notices through email, as asked?
Even otherwise also, your own present reply reveals that the query is hypothetical, when you say, "I have to reply to AO notice by 2nd Oct 2018," as the Income Tax office will be closed on 2nd Oct 2018 on account of national holiday. So, how would you like to justify even your present statement?
