143 (2) & 142 (1)

Notice u/s 143(2) is issued intimating selection of case for scrutiny and it i mandatory before any assessment is taken up for scrutiny. During the pendancy of scrutiny assessment multiple notices u/s 143(2) can be issued. However, these is a time limit before which the first notice under this section should be issued. It within six months from the end of financial year in which return has been filed. In simple terms for the valis returns filed during FY 2009-10 (which are predominantly for AY 2009-10), the notices u/s 143(2) should be issued and served before 30-9-2010. Any notice u/s 143(2) issued or served after that dated shall be invalid ab initio.

In your case you would have received notice u/s 143(2) for AY 2008-09 before 30-9-2009 for which the last date of passing assessment order u/s 143(3) is 31-12-2010.

Coming to notice u/s 142(1), the same empowers Assessing Officer to call for return of income (if the same has not been filed within due time and time for filing belated return has not elapsed) or certain details during assessment proceedings.

In you case as the assessment proceedings are pending, you would have received notice u/s 142(1) requiring certain details mentioned overleaf of notice or as per annexure of the notice.

You have to comply with the details asked for in the notice. The AO can examine all such details and verify them with third party information gathered independantly. If he finds any discrepencies, he will have to issue a show cause notice to you to exlain your stand before taking any final decision.

The AO acts in quasi-judicial authority and therefore as per scheme of the Act, Joint Commissioner normally cannot involve himself in the matter. He can issue directions to AO u/s 144A but not before according opportunity to you on such matter and passing a speaking order. Once such direction is issued the AO is bound to follow it.

The assessment order gets barred by time on 31st December, 2010 for AY 2008-09.