TMI BlogTax Notice Barred by Limitation: Exceeded 12-Month Time Limit u/s 143(2) of Income Tax Act.Regular Assessment - The time gap between the date of filing of return and the date of service of notice is more than 12 months - the notice is barred by limitation in terms of the time limit prescribed u/s 143(2) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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