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notice u/s 143(2)

Hi, i had received on 24 sep 2011, a notice u/s 143(2)dated 31 Aug 2010 for the asst. year 2009-10. what should i do, they are asking for the supporting documents for the deductins/excemptions. As 2 years over i didnot kept those. i have a copy of form 16 and return acknowledgement. Thanks in advance Raj

The deductions that you would have claimed would usually be the LIC receipts, PF deductions etc that would be claimed for Rs 1,00,000. these can anytime be applied for and obtain a duplicate copy. In case these amounts were invested than taking proofs again is not claimed.

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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.



Thanks Vishal, i have few more query

They mentioned in the notice 'Ref: Notice u/s. 143 dated 31-8-2010'. But i didnot received any notice in 2010. currrent notice dated 23 sep 2011.

Wheater i have to attend the hearing or i can send a reply as you said this is not a valid notice as time barred through regd. post.

Please advice me regarding this. 

Thanks & Regards,



Go ready with your reply, but before you hand it verify who has accepted the notice dated 31.8.2010, see whether the same was duly served as prescribed under law, if not hand over the reply personally to the A O and file a copy in the inward and obtain an acknowledgement. Can you tell where you are located?


It is Computer Syetem generated Scrutiny system.Do not fear.Search your Copy of F16 and other income details on which you rely for filing the Income tax Return. Go and to meed the Assessing Authority before the hearing date.Explain all details such as Bank Pass Book, Investment,.Saving pertaining the Financail year.Proper communication with Income Tax Authority is very important.


Thanks for your info, i had collected the form 16 and supporting documents for my exemptions. next week i have to meet him in person. i am planning to go with explanation letter and attach those documents; may submit to him if required.



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