Answers On Topic: Late return
  Late return of income filed pursuant to time limit provided in the notice u/s 148
Notice under section 148 was issued on 22 March 2017 which mentioned that return of income needs to filed within 30 days. However ROI pursuant to notice under section 148 was filed on 15 December 2017 i.e., after the due date mentioned in 148 notice. Order was passed under section 143(3) read with section 147 of the Act. Is it still mandatory to issue notice under section 143(2) even if the ROI was filed beyond the time limit provided in notice under section 148?


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