Validity of notice issued u/s 143(2) with 142(1) - Period of ...

Case Laws Income Tax

November 1, 2023

Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect u/s 139(9) is to be taken into account - Undoubtedly, the notice issued u/s 143(2) is time-barred. Consequently, the notice u/s 142(1) will also collapse. - HC

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Validity of notice issued u/s 143(2) with 142(1) - Period of ...

Case Laws Income Tax

November 1, 2023

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