Notice u/s 143(2) - period of limitation - defective return ...

Income Tax

February 17, 2020

Notice u/s 143(2) - period of limitation - defective return filed u/s 139(1) - upon such defects being removed, the return would relate back to the date of filing of the original return, that is, 10.09.2016 and consequently, the limitation for issuance of notice u/s 143(2) would be 30.09.2017, viz. six months from the end of the financial year in which the return u/s 139(1) came to be filed.

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Notice u/s 143(2) - period of limitation - defective return ...

Income Tax

February 17, 2020

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