Vasishta Ram (Officer) 23 September 2010

143(2) notice for AY 2008-2009

For AY 2008-2009, I have filed the tax return in July 2008 (for financial year 2007-2008), disclosing a loss return.

The AO had requested some info in November 2009, and had sent me an Assessment Order under 143(1) in April 2010, assessing a lower loss than what I had originally filed.

Again in September 2010, another AO has sent a notice under Section 143(2) in connection with this same return. Is it valid for AO to send a 143(2) notice after completing a 143(1) assessment, and that too 2 years after the date of return-filing? Please help. Thank you.

Reply Follow

7 Replies

A V Vishal (Advocate) 23 September 2010

143(1) IS NOT A ASSESSMENT ORDER BUT AN INTIMATION, HOWEVER A SCRUTINY U/S.143(2) CAN FOLLOW AFTER ISSUING INTIMATION U/S.143(1). AS YOU HAVE RECEIVED THE NOTICE IN SEPTEMBER 2010, THE SAME IS INVALID AND BAD IN LAW.

M.V.GIRI (ADVOCATE & TAX CONSULTANT) 25 September 2010

I AGREE WITH MR. VISHAL

Shayan Khan (B.com) 25 September 2010

the notice of scrutiny u/s 143(2) shall be served within a period of 6 months from the end of the financial year in which the return is filed. since you have filed your return in July, 2008( assumed that no revised return is filed thereafter), financial year is ending on 31/03/2009, hence notice u/s 143(2) shall be served till sep 2009. hence said notice is not valid as it is time barred. moreover, intimation u/s 143(1) is not an assessment order and therefore, notice of scrutiny can be issued even after the same, provided it is within the time limit as mentioned above.

Thanks

MD FAISHAL (TAX CONSULTANT) 27 September 2010

I agree with Mr. CA AZIM KHAN

pkpworld.. (consultant) 28 September 2010

An AO can not request any information under order section 143(1). On basis of returned income/loss he has to process the same. If any demand is payable on the basis of return or if any amount is refundable to assessee , then the AO is to send the notice to pay demand or refund to assessee. No human interference is required as per the staturtory provision 143(1) subject to some arithmatical error.. The AO commited mistake in issueing a order 143(1).

As per you, YOu have received notice u/s 143(2) on sept,2010 for the AY 2008-09. This notice is invalid notice because it is barred by limitationof time. The notice 143(2) could be served on or before 30/092008. AFter 30/092008, AO ccan not be issued notice 143(2). So it is invalid notice. Keep silence. Send objection by writted letter. Syay away for any hearing.

Do not worry, nothing will be happen, AO can not do harm to you. Try to earn more. Make concentrasation on earning income rather bothering in the tax matter.

shammi kumar (tax consultant) 09 June 2011

I agree with Mr. CA AZIM KHANAND and other professional make sure that it is first notice under sec 143(2)

aMIT bATHAM (Lawyer) 27 June 2011

you have not explain that u have file your return on line or paper form if u have file your return onine in that case A.O. has not jurisdiction over your return notice issued u/S 143(2) is also time barred hence it is invalid