{"id":21355,"date":"2021-09-09T14:14:05","date_gmt":"2021-09-09T08:44:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=21355"},"modified":"2021-09-11T05:59:56","modified_gmt":"2021-09-11T00:29:56","slug":"limitation-to-complete-assessment-u-s-1433-a-y-2019-20","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/limitation-to-complete-assessment-u-s-1433-a-y-2019-20\/","title":{"rendered":"Limitation to complete assessment u\/s 143(3) &#8211; A.Y.2019-20"},"content":{"rendered":"<p>Search &amp; Sezure action u\/s 132 was conducted on 19.06.2018. Assessments for the A.Y. 2013-14 to 2018-19 were completed u\/s 153A on 14.08.20121. Assessment for the Assessment Year 2019-20 was completed u\/s 143(3). The Government has extended date from time to time to complete the assessment u\/s 143(3). In the light of extended period what is last date to complete the assessment u\/s 143(3) for AO for the Year 2019-20. Kinly inform about latest circular on the subject. It is also requested to please inform whether prior approval to select the case for scrutiny (part priod is searched period) is necessary.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[159,138,245],"class_list":["post-21355","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-assessment","qa_tag-limitation","qa_tag-time-limit-for-issue-of-scrutiny-notice"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/21355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21355"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21355"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=21355"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=21355"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=21355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}