Dear Sir,

The query no. 2. should be read as follows: (sorry for the inconvenience).

2. It is not sure, whether there was any noting on the order sheet relating to 
the first notice u/s 143(2) of June-2007.  What should be the course of action 
against second notice u/s 143(2), i.e. should reply be given against fresh 
notice, or it should be treated as void and defective notice, since it is 
beyond the due date for serving the notice relating to return filed in 
October-2006.



Hoping for an urgent reply.

 

Thanks in advance.

 

KUMAR (FCA) DELHI.

  ----- Original Message ----- 
  From: bright 
  To: [email protected] 
  Sent: Thursday, October 09, 2008 1:26 PM
  Subject: Notice u/s 143(2), then 142(1) and again 143(2).


  Dear Sir,

   

  Facts of the case: 

   

  In one of the case, of a salaried individual, I.Tax Return for A.Y. 2006-07 
was filed in october-2006. Notice u/s 143(2) was received in June-2007 through 
speed post.  The assessee visited the department on his own.  Later on a notice 
u/s 142(1) was received in January-2008, and reply was given, and noted on the 
order sheet.  After that the I.T.O. was transferred in July-2008.  The new 
I.T.O. again issued fresh notice u/s 143(2) in August-2008.  

   

  QUERY:

   

  1. How can a notice u/s 142(1) be issued in January-2008, when earlier notice 
u/s 143(2) was issued in June-2007.  There may be a very rare possibility of 
copy of notice u/s 143(2) not available in department's file.

   

  2. It is not sure, whether there was any noting on the order sheet relating 
to the first notice u/s 143(2) of July-2008.  What should be the course of 
action against second notice u/s 143(2), i.e. should reply be given against 
fresh notice, or it should be treated as void and defective notice, since it is 
beyond the due date for serving the notice relating to return filed in 
October-2006.

   

  Hoping for an urgent reply.

   

  Thanks in advance.

   

  KUMAR (FCA) DELHI.


  


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