- (1.) Challenge in the present writ petition is to the notice dated 30.09.2010 (Annexure P-1) issued under Section 143(2) of the Income Tax Act, 1961 (for short 'the Act').
(2.) The petitioner filed its income tax return on 29.09.2009 for the Assessment Year 2009-10 for the year ending 31.03.2009. Earlier a notice under Section 142(1) of the Act was issued seeking certain information. Subsequently, notice under Section 143(2) was issued on 30.09.2010.
(3.) The grievance of the petitioner is that such notice was not served on the assessee till 30.09.2010 i.e. the last date of limitation for the initiation of proceedings for the Assessment Year 2009-10. The relevant provisions of the Act i.e. Section 143(2) of the Act read as under: 143(2) Where a return has been furnished under Section 139, or in response to a notice under sub-section (1) of Section 142, the Assessing Officer shall - xxx (ii) notwithstanding anything contained in clause (i), if he considers it necessary or expedient to ensure that the assessee has not understated the income or has not been computed excessive loss or has not under-paid the tax in any manner, serve on the assessee a notice requiring him, on a date to be specified therein, either to attend his office or to produce, or cause to be produced, any evidence on which the assessee may rely in support of the return:- Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.;