https://www.taxtmi.com/highlights?id=51833 Notice u/s 143(2) - period of limitation - defective return filed u/s 139(1) - upon such defects being removed, the return would relate back to the date of filing of the original return, that is, 10.09.2016 and consequently, the limitation for issuance of notice u/s 143(2) would be 30.09.2017, viz. six months from the end of the financial year in which the return u/s 139(1) came to be filed. en-us Mon, 17 Feb 2020 09:07:49 +0530 Mon, 17 Feb 2020 09:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51833 Notice u/s 143(2) - period of limitation - defective return filed u/s 139(1) - upon such defects being removed, the return would relate back to the date of filing of the original return, that is, 10.09.2016 and consequently, the limitation for issuance of notice u/s 143(2) would be 30.09.2017, viz. six months from the end of the financial year in which the return u/s 139(1) came to be filed. Highlights Income Tax Mon, 17 Feb 2020 09:07:49 +0530 https://www.taxtmi.com/highlights?id=51833