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modi kamal (business)     18 August 2009

Section 143 (2)

Dear Sir/Madam,

We are a family of 3 assessees & we all got Notice under 143 (2) from I.T Office for A.Y 2008-09 on 15/08/09.. We all have filed returns on 31/05/08.

My 2 questions are.

1Are these notices valid.(We have recd notices after 1 year.)

2.What are the conditions for I.T Dept. to issue such notices.Why they send such notices?


 5 Replies

Rajesh Thakker (Advocate)     19 August 2009

You have file your return of Income on 31st August 2008. You have received notice on 15th August 2009. Therefore, it is isueed within 1 year from the date of filing of your return of income. It is legal.

In reply to your 2nd question, I would like to say that the Department is issu the notice u/s 143(2) according to guide lines issued by the CBDT time to time. Secondly, some cases may be selected by the officers' own selection on basis of the return of income.

You will know a reason of issue of the notice, while you appear before the department.

1 Like

Rama chary Rachakonda (Secunderabad/Highcourt practice watsapp no.9989324294 )     19 August 2009

Mr. Modi Kamal,

Section 143(2) lays down that where a return has been made under section 139, or in response to a notice under sub_section (1) of section 142, the Assessing Officer shall, if he considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, serve on the assessee a notice requiring him, on a date to be specified therein, either to attend his office or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return.

bipul kumar (PROFESSIONAL)     26 August 2009

my dear frnds as per amended section 143(2) of IT Act, the time period of notice is 6 months from the A.Y. end.

before  amendemen there is  provision of 12 months from furnishing the return.

therefore notice is valid if it issued within 6 months from  A.Y. end

1 Like

murali (Tax Practitioner)     16 November 2009


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Vineet (Director)     17 November 2009

I agree with Mr Bipul Kumar.

The notices u/s 143(2) are valid as they have been issued within six months from the end of FY in which return was filed.

As far as your second query is concerned, presently the cases fo scrutiny are selected by CASS (Computer Aided Selection for Scrutiny) software devised by the depatment based on certain parameters decided by CBDT (which is a public document) and also mismatch between information furnished by assessees and AIR filed by various agencies. Further the AO may also select some cases on the basis of information available with him (which includes past records, information received from other agencies and verifiable complaints).

It is normally unusual that the entire family's cases are picked up for scrutiny. Prima facie it appears that during the year there might have been large transactions in properties or huge investments involving all three assessees. In any case, you will come to know the reason once the scrutiny proceedings take forward course.

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