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

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..... 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 .....

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..... sessment 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 in .....

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