Scrutiny proceedings cannot be initiated if notice U/s. 143(2) served after statutory time period

Cameron (Singapore) Pte. Ltd. Vs. ADIT (ITAT Jaipur)

The Central Board of Direct Taxes Circular No. 549, date 31-10-1989 states in clear terms that the assessing officer is required to serve the notice on the assessee within the prescribed period, if a case is picked up for scrutiny. It follows that if an assessee, after furnishing the return of income does not recei

Please become a Premium member. If you are already a Premium member, login here to access the full content.