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        F. Acts / Amendment Acts

        Section 46 - Amendment of section 143

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Limitation on assessment notices restricts post filing notices to a prescribed period and treats intimations as orders. The amendment substitutes the proviso limiting service of notices so that no notice under the relevant subsection shall be served after the expiry of twelve months from the end of the month in which the return is furnished, and inserts an Explanation that an intimation sent under the intimation subsections shall be deemed to be an order for the purposes of the revision provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Limitation on assessment notices restricts post filing notices to a prescribed period and treats intimations as orders.

                                The amendment substitutes the proviso limiting service of notices so that no notice under the relevant subsection shall be served after the expiry of twelve months from the end of the month in which the return is furnished, and inserts an Explanation that an intimation sent under the intimation subsections shall be deemed to be an order for the purposes of the revision provision.


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