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Question ID : 20768

Legality of order passed u/s 144

Facts
Individual Assessee has not filed original ITR for AY 12-13 based on some information AO has reopened the case u/s 148 in March 20 and assessee has also not filed his ITR within 30 days of service of above notice but filed delayed return against notice u/s 148 (before framed. Or completion of assessment )
Query
Can AO passed order u/s 144 where assessee filed ITR before completion of assessment without issue notice u/s 143(2) of income tax act

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Posted by SANDEEP KAPOOR on Oct 17, 2021
Filed Under DIRECT TAXES

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