Assessment based on belated Section 143(2) notice is invalid

Roshan Lal Verma Vs DCIT (ITAT Delhi)

The validity of impugned assessment order resulting in present appeal is under challenge on the grounds of notice issued under Section 143(2) purportedly barred by limitation. It is the case of the assessee that, in the instant case, assessee has filed the return of income on 14.10.2011 and consequently in view of limitation period provided under Section 143(2) of the Act for framing assessment, the notice under Section 143(2) could not have been issued after 30^th September, 2012. The notice under Section

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