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Assessment based on belated Section 143(2) notice is invalid
Case Law Details
- Case Name
- Roshan Lal Verma Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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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 30th September, 2012. The notice under Section 143(2) in the instant case has bee...
