The return of a tax payer can be selected for scrutiny. First requirement for selection of scrutiny u/s 143(2) of the I T Act to followed by assessing officer is to serve the notice u/s 143(2) on assessee before last date of service. Income Tax Act however provides time limit within which a notice u/s 143(2) can ve served by the assessing officer to the taxpayer . The time limit is provided u/s 143(2) is as under:
Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.
Therefore , the question is if you filed return for asst. year 2009-10 , then 30.09.2010 will be the last date by which you must get the notice u/s 143(2) of the I T Act.
In the instant case the notice was served on 24.09.2011 and hence it is bad in law and illegal, hence reply to the AO that the case is time barred and cannot be taken up for scrutiny.