Notice U/s. 143(2) - time barred

Querist : Anonymous (Querist) 09 March 2010 This query is : Resolved
Sir,

I have received the notice U/s. 143(2) for A.Y. 2008-09 on 03-10-2009 which was mailed by Income Tax Department through OIGS speed post on 29-09-2009.

Whether the notice is valid or time barred ?

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Querist : Anonymous (Querist) 09 March 2010

Kumar Thadhani (Expert) 09 March 2010
Your query is incomplete FOR WHICH ASSESSMENT YEAR If it is for assessment year 2007-08 it is valid .But is for previous to assessmentyear 2007-08 itis time-barred.

Kumar Thadhani (Expert) 09 March 2010
IT IS VALID.

Querist : Anonymous (Querist) 09 March 2010
I have received the same on 03-10-2009.

To the best of my knowledge, the time limit to receive the same was upto 30-09-2009

M.V.GIRI (Expert) 09 March 2010
Whether you are subject to tax audit and your return of income filed before 30-9-2008 then the notice issued u/s 143(2)is not valid. Because the notice u/s 143(2)should be issued before one year from the date of filing of return of income. And the date of notice is not relevant and the receipt of the notice is important. The receipt of notice is beyond 30-9-2009 and the said notice is null and void. You can reply to the concerned ITO. But the assessing officer can issue notice u/s 148 and make the notice become valid.

O. Mahalakshmi (Expert) 09 March 2010
Question is not clear.

soumitra basu (Expert) 09 March 2010
The notice is invalid and cannot be acted upon. Any assessment made on this notice is invalid. But you should not appear before the AO and co-operate with the income tax department in view of section 292BB.

Vineet (Expert) 10 March 2010
If the notice was posted on 29-9-2009 as stated by the querist, it is very much valid. As held by various courts in such matters, the postal department becomes agent of the assessee and therefore by a valid postal dispatch by Registered post or speedpost, the notice has been deemed to be served on the date of dispatch.

Querist : Anonymous (Querist) 11 March 2010
Thank you all!

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