Service of Section 143(2) notice within statutory time limit is mandatory

ITO Vs Shubham Mouth Freshner Private Limited (ITAT Indore) It is beyond doubt that the issuance of notice under Section 143(2) of the Act was not within time prescribed under the statute. On this aspect, we have further relied upon the judgment in case of Alpine Electronics Asia Pvt. Ltd. (supra). Ld. AR wherein it has been held that the service of notice under Section 143(2) of the Act within the statutory time limit is mandatory one and not a procedural requirement. Under these circumstances, since, there is admittedly a violation of mandatory provision, the assessment order passed was foun...