Notices u/s 143(2) and 142(1) of Income Tax Act.

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....er, 1980 Emphasis was laid that the notices under section 143(2) and 142(1) of the Income-tax Act should not be issued by the assessing Officers mechanically and without acquainting themselves in advance as to their requirements. It was pointed out that the prevalent practice of issuing notices indiscriminately causes harassment to the tax-payers and also results in delays in the completion of ass....

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.... regret to find that these instructions are not being properly followed by the Income-tax Officers in actual practice at all places. The Committee would like the Ministry to enforce its instructions in the field and ensure that no notice of hearing is issued without a list of points attached to it." 3. The Board have noted with concern the situation pointed out by Estimates Committee and regret....