Amendment of section 143.

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..... , the processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2). . (b) in sub-section (3), after the second proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2009, namely: Provided also that notwithstanding anything con .....

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..... hall be processed in the manner provided therein. It is proposed to insert a new sub-section (1D) in the aforesaid section so as to provide that notwithstanding anything contained in sub-section (1), processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2). This amendment will take effect from 1st July, 2012. It is further propose .....

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