Notice u/s 143(2) of the Income-tax Act, 1961. - Income Tax - 1511/CBDT

INSTRUCTION NO. 1511/CBDT Dated: May 30, 1983 Section(s) Referred: 143(2) Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction No. 1509 (F. No. 201/55/82_ITA-II), dated the 13th May, 1983 laying down the revised criteria for segregating cases into summary and scrutiny. A question has been raised as to whether an assessment in respect of which notice u/s 143(2) has already been issued can be made under the summary assessment Scheme. In this connection, attention is invited to Board's Instruction No. wherein the said point was clarified. It may be reiterated that after a notice u/s 143(2) of the Income-tax Act, 1961 has been issued and served for any assessment year the assessment for that year cannot be completed u/s 143(1) even though, under the revised criteria, such an assessment may fall to be completed as a summary assessment. 2. The above instructions may kindly be brought to the notice of the field officers working under you.