Assessment order based on invalid Section 143(2) notice is equally Invalid

Uttam Enterprises Pvt. Ltd. Vs ACIT (ITAT Delhi)

Assessee had filed its return of income under Section 139(1) on 13.09.2013. Thus, as per proviso to Section 143(2) of the Act, as it existed prior to its amendment by Finance Act, 2016 w.e.f. 01.06.2016, no notice under Section 143(2) of the Act shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished under Section 139(1) or section 142(1) of the Act. In the facts of the present appeal, assessee had filed its return of income on 30.

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