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CMA Intermediate · Direct and Indirect Taxation · Self-Assessment and Intimation

Under section 270 of the Income-tax Act, 2025, an Assessing Officer considers it necessary to verify that a taxpayer has not understated income in a return furnished under section 263. Within what time limit must the notice requiring attendance or production of evidence (sub-section (8)) be served?

The notice under section 270(8) must be served within three months from the end of the financial year in which the return was furnished. Nine months applies to intimations under sub-section (1), not to notices calling for evidence or attendance.

  1. AWithin three months from the end of the financial year in which the return is furnishedCorrect
  2. BWithin nine months from the end of the financial year in which the return is furnished
  3. CWithin three months from the date on which the return is furnished
  4. DWithin thirty days from the date of issue of the intimation

Explanation

Section 270(9) bars service of a notice under sub-section (8) after three months from the end of the financial year in which the return is furnished. The nine-month period belongs to the intimation under sub-section (1) (sub-section (4)), so it is the wrong limit here. Counting from the date of filing is also wrong because the period runs from the year end.

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