{"id":223697,"date":"2019-12-31T10:30:55","date_gmt":"2019-12-31T05:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=223697"},"modified":"2019-12-31T02:13:18","modified_gmt":"2019-12-30T20:43:18","slug":"extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/","title":{"rendered":"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019"},"content":{"rendered":"<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">With a view to provide relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-Assessment proceedings under E- assessment Scheme,2019, the time limit for filing of response to notices under section 142(1) of the Income-tax Act issued up to 24.12.2019 by the National e-Assessment Centre is extended up to 10.01.2020 or time given in such notices, whichever is later.<\/p>\n<hr \/>\n<p><strong>Income Tax Department<\/strong><\/p>\n<p><strong>[Dated 27-12-2019]<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>With a view to provide relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-Assessment proceedings <\/p>\n","protected":false},"author":8808,"featured_media":52961,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8051,2],"tags":[],"class_list":["post-223697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business_news","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019\" \/>\n<meta property=\"og:description\" content=\"With a view to provide relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-Assessment proceedings\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-31T05:00:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/\",\"name\":\"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg\",\"datePublished\":\"2019-12-31T05:00:55+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019 | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/","og_locale":"en_US","og_type":"article","og_title":"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019","og_description":"With a view to provide relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-Assessment proceedings","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-12-31T05:00:55+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/","name":"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg","datePublished":"2019-12-31T05:00:55+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/31\/extension-of-time-limit-for-filing-of-response-to-notices-issued-under-s-1421-of-the-income-tax-act-1961-under-e-assessment-scheme-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Extension of time limit for filing of response to notices issued under S. 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":332440,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/04\/tola-override-income-tax-act-reassessment-notice-issuance-sc-legal-news\/","url_meta":{"origin":223697,"position":0},"title":"Section 3(1), TOLA overrides Section 149 of Income Tax Act only to the extent of relaxing time limit for issuance of a reassessment notice: SC","author":"Sucheta","date":"October 4, 2024","format":false,"excerpt":"The Court stated that TOLA will continue to apply to the Income Tax Act after 1-4-2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20-3-2020 and 31-3-2021.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Tax reassessment notice TOLA","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Tax-reassessment-notice-TOLA.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Tax-reassessment-notice-TOLA.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Tax-reassessment-notice-TOLA.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Tax-reassessment-notice-TOLA.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":223697,"position":1},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":306434,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/11\/06\/delhi-hc-approved-resolution-plan-also-binding-on-stakeholders-who-can-file-claims-but-did-not-do-so-legal-news\/","url_meta":{"origin":223697,"position":2},"title":"Terms contained in approved Resolution Plan also binding on stakeholders who can file claims, but did not do so: Delhi High Court","author":"Editor","date":"November 6, 2023","format":false,"excerpt":"\u201cThe respondent, having failed to lodge its claim, cannot enforce the impugned orders and notices, given the binding nature of the approved Resolution Plan.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":219966,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/25\/ker-hc-statutory-appeals-filed-by-banks-shall-be-considered-and-disposed-of-prior-to-assessment-notices-issued-by-the-commissioner-of-income-tax\/","url_meta":{"origin":223697,"position":3},"title":"Ker HC | Statutory appeals filed by banks shall be considered and disposed of prior to assessment notices issued by Commissioner of Income Tax","author":"Bhumika Indulia","date":"September 25, 2019","format":false,"excerpt":"Kerala High Court: N. Nagaresh, J. disposed of the writ petition seeking to consider and dispose of appeals by the appellant prior to coercive action by the Income Tax authorities. In the present case, the petitioner-Bank, being a Service Co-operative Bank registered under the Kerala Co-operative Societies Act, 1969 were\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":380045,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/03\/non-quoting-din-curable-lapse-income-tax-act-1961\/","url_meta":{"origin":223697,"position":4},"title":"Non-quoting of DIN \u2014 From \u201cFatal Defect\u201d to a \u201cCurable Lapse\u201d","author":"Editor","date":"April 3, 2026","format":false,"excerpt":"by S. Vasudevan*, Snehal Ranjan Shukla** and Sanjhali Bajaj***","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Non-Quoting of DIN India","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Non-Quoting-of-DIN-India.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Non-Quoting-of-DIN-India.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Non-Quoting-of-DIN-India.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Non-Quoting-of-DIN-India.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":381104,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/15\/itat-delhi-invalid-time-barred-section-1432-notice-assessment-quashed\/","url_meta":{"origin":223697,"position":5},"title":"ITAT Delhi quashes assessment over invalid and time-barred Section 143(2) notice and jurisdictional defect","author":"Ekta","date":"April 15, 2026","format":false,"excerpt":"\u201cA notice issued under Section 143(2) beyond the prescribed limitation period and without jurisdiction strikes at the root of the assessment, rendering the entire proceedings void ab initio.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"time barred Section 143(2) notice","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/223697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=223697"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/223697\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52961"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=223697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=223697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=223697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}