Scope of proviso to Sec.143(2).

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....ice can be served on an assessee after the expiry of the financial year in which return is furnished or the expiry of six months from the end of the month in which the return is furnished, whichever is later. 2. The effect of this proviso will be that in cases where a return of income has been filed before 1st October, 1988, no notice under section 143(2) of the Act can be served after 31st Mar....

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....e notice under section 143(2) will have to be served before the end of May, 1989 and so on. The Board, therefore, desired that Assessing Officers should ensure that notice under section 143(2) of the Act are served well within time in all such cases also. 4. It may be noted that, under the aforesaid provision, it is essential that a notice under section 143(2) of the Act is served on the assess....