FAQ: 143(2) - notice u/s 143(2) is not issued in set aside cases
FAQ (Frequently Asked Questions) >143(2) - notice u/s 143(2) is not issued in set aside cases
A case has been set aside by Pr. CIT. Now AO is required to issue notice u/s 143(2) or 142(1) or both ?
A case has been set aside by Pr. CIT. Now AO is required to issue notice u/s 143(2) or 142(1) or both ?
In a set aside case (irrespective of the fact that the case has been set aside by Pr.CIT or Appellate Authorities), if AO is directed to do assessment afresh or examine certain issues afresh, AO is required to issue 142(1) only.

Note :- In view of Proviso to 143(2) which reproduced as under, a notice u/s 143(2) cannot be issued.

Proviso to Sub-section 2 of Section 143
Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.
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