Rectified Defective Return Relates Back To Original Filing Date, Making Delayed Section 143(2) Notice Time-Barred
Rectified Defective Return Relates Back To Original Filing Date, Making Delayed Section 143(2) Notice Time-Barred Issue Whether rectifying a defective return under Section 139(9) extends the limitation period for issuing a notice under Section 143(2), or if limitation must be calculated from the original filing date, rendering a delayed notice time-barred and the assessment invalid.… Read More »