Notice under section 143(2) requires attendance or production of evidence to verify a return, subject to a six-month limit. An assessing officer may serve a notice under section 143(2) requiring the assessee to attend or produce evidence when there is concern about understated income, excessive loss computation, or underpaid tax; such a notice cannot be served after six months from the end of the financial year in which the return was furnished.
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Provisions expressly mentioned in the judgment/order text.
Notice under section 143(2) requires attendance or production of evidence to verify a return, subject to a six-month limit.
An assessing officer may serve a notice under section 143(2) requiring the assessee to attend or produce evidence when there is concern about understated income, excessive loss computation, or underpaid tax; such a notice cannot be served after six months from the end of the financial year in which the return was furnished.
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