Assessment not valid if section 143(2) notice was not issued within time limit

H.P. Singh & Others Vs ITO (ITAT Chandigarh) In the present case it is an admitted fact that the assessee e-filed the return of income on 14/09/2015 mentioning the address at Mohali, in the earlier years also, the returns of income were filed at the same address. Therefore the A.O. Ward-6(4) Mohali was having the jurisdiction upon the case of the assessee. In the present case the ACIT, Circle-1, Amritsar who was not having the jurisdiction over the assessee’s case issued the notice under section 143(2) dt. 12/08/2016 therefore the said notice was beyond the jurisdiction. From the proviso...