Amendment of section 143.

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....t be necessary, where a notice has been issued to the assessee under sub-section (2).". (b) in sub-section (3), after the second proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2009, namely:-- "Provided also that notwithstanding anything contained in the first and the second proviso, no effect shall be given by t....

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.... new sub-section (1D) in the aforesaid section so as to provide that notwithstanding anything contained in sub-section (1), processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2). This amendment will take effect from 1st July, 2012. It is further proposed to insert a new proviso to sub-section (3) of the aforesaid section so as to prov....