| Question And Answer | |
|---|---|
| Subject: | Issue of Notice U/Sec. 143(2) of the Act, |
| Category: | Income-Tax |
| Querist: | Prakash |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment, notice u/s 143(2) |
| Date: | June 2, 2023 |
Assessee is partenrship Firm and case of the assessee is selected for scrutiny for the AO for A.Y. 2020-21. AO has issued Notice U/Sec.143(2) and 142(1) and served up the assessee in time. later on there was change in the Assessing officer and new officer has continued the assessment proceedings by issuing Notice U/Sec., 142(1), to which assesssee firm has responded time to time by submittiing the explanation and completed the assessment U/Sec. 143(3) by making certain addition.
whether action of new AO of completing the assessment with out issuing fresh Notice U/sec. 143(2) is legally valid?
if Not , can assessee challenge the same in appellate proceedings even though he has responded to various Notices U/Sec. 142 (1) issued by the New AO .
pl guide
The Assessment is valid. Apart from this, as you have participated in the proceedings it is assumed that you have subjected yourself to the new officer’s jurisdiction