https://www.taxtmi.com/highlights?id=72842 Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect u/s 139(9) is to be taken into account - Undoubtedly, the notice issued u/s 143(2) is time-barred. Consequently, the notice u/s 142(1) will also collapse. - HC en-us Wed, 01 Nov 2023 08:48:22 +0530 Wed, 01 Nov 2023 08:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72842 Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect u/s 139(9) is to be taken into account - Undoubtedly, the notice issued u/s 143(2) is time-barred. Consequently, the notice u/s 142(1) will also collapse. - HC Highlights Income Tax Wed, 01 Nov 2023 08:48:22 +0530 https://www.taxtmi.com/highlights?id=72842