Posted On : 26 September 2018
Income tax notice us 143(2) received after stipulated time
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
