{"id":34745,"date":"2023-06-02T20:56:28","date_gmt":"2023-06-02T15:26:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34745"},"modified":"2023-06-02T20:56:28","modified_gmt":"2023-06-02T15:26:28","slug":"issue-of-notice-u-sec-1432-of-the-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/issue-of-notice-u-sec-1432-of-the-act\/","title":{"rendered":"Issue of Notice U\/Sec. 143(2) of the Act,"},"content":{"rendered":"<p>Assessee is partenrship Firm and case of the assessee is selected for scrutiny for the AO\u00a0 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\u00a0 and completed the assessment U\/Sec. 143(3) by making certain addition.<\/p>\n<p>whether action of new AO of completing the assessment with out issuing fresh Notice U\/sec. 143(2) is legally valid?<\/p>\n<p>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 .<\/p>\n<p>pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[159,944],"class_list":["post-34745","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-assessment","qa_tag-notice-u-s-1432"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34745","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=34745"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34745"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34745"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34745"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}