Non receipt of scrutiny notice for ay 1314

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

06 November 2014  

Friends/Seniors

The assessee company has not received the section 143(2) notice from AO for AY 13-14 by 30/09/2014. Therefore, can it be concluded that the AO cannot make any scrutiny assessment.

In this scenario, can the AO issue any query list under section 142(1) for information / explanation for making a summary assessment.

Regards,