SERVICE OF NOTICE U/S 143 (2)

[BAL KRISHAN GARG]

Dear All Members, I want a clarification on the above mentioned section . Whether the notice issued u/s 143 (2) must be dated latest by 29th September , 2010 against A.Y. 2009 - 10 and it must be served to the assessee concerned within the period of 6 month i.e. 30th Sep.,2010 or it must be received by the assessee latest by 30th september ,2010 latest by the end of normal working hours i.e.up to 5.00 p.m. of 30th september ,2010 ? or It may be received by the assessee even after 30th sep.,2010 . Another querry is , whether the notice can be served to the C.A.of the assessee in case of non - availability of the assessee and the premises of the assessee locked since last 6 months ? I will be highly oblidged if somebody can clarify the issue. Thanks to all

BAL KRISHAN GARG

AI Summary

Key Requirements for Serving Notice Under Section 143(2) of Income Tax Act Explained A user inquired about the requirements for serving a notice under Section 143(2) of the Income Tax Act for the assessment year 2009-10, specifically whether it must be dated and served by September 30, 2010, and if it can be received after working hours or on a subsequent date. The user also asked if the notice could be served to the assessee's Chartered Accountant if the assessee is unavailable. A respondent clarified that the notice must be served by September 30, even after 5 p.m., and the Revenue must prove that the recipient was authorized by the assessee to receive it.