Assessment order passed, without timely service of notice u/s 143(2), is null & void

ITO (Exemption) Vs Innovative Welfare and Educational Society (ITAT Delhi) Facts- The Assessee had filed its ROI on dated 31.03.2006 by declaring Nil income which was processed and resulting into passing of the assessment order u/s 143(3) of the Act on dated 21-09-2007. Later on it came to the knowledge of the AO that the Assessee has re-audited its books of account on dated 22.09.2011 from AY 2005-06 onwards but the Assessee has never submitted the same to the revenue department till the time in-consistencies were recorded, therefore it was observed by the AO that the books of account are in ...