Requirement of issuance of notice within prescribed time U/s. 143(2)

ITO Vs Globsyn Technologies Ltd. (ITAT Kolkata)  is the contention of the ld. AR is that no notice u/s 143(2) of the Act was served within the stipulated time prescribed in the Act and the reassessment order was without jurisdiction and prayed to dismiss the appeal filed by the revenue. Further he submitted that the issue was raised before the CIT(A) but the CIT(A) without giving any reasons dismissed the said ground. The ld. DR relied on the order of the CIT(A). We find that the assessee raised an issue of non-receipt of the notice u/s 143(2) within time was raised before the CIT(A) and the ...