Restriction on issuance of notices under section 143: amendments bar certain clause-specific assessment notices and refine proviso wording. The Finance Act amends section 143 by inserting a proviso to clause (i) that no notice under that clause shall be served on the assessee on or after the commencement date, and by substituting the wording in the proviso below clause (ii) to state expressly 'no notice under clause (ii)', thereby limiting the issuance of certain assessment notices under the listed clauses.
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.
Restriction on issuance of notices under section 143: amendments bar certain clause-specific assessment notices and refine proviso wording.
The Finance Act amends section 143 by inserting a proviso to clause (i) that no notice under that clause shall be served on the assessee on or after the commencement date, and by substituting the wording in the proviso below clause (ii) to state expressly "no notice under clause (ii)", thereby limiting the issuance of certain assessment notices under the listed clauses.
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