Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit

Aark Infosoft Private Limited Vs ACIT (ITAT Ahmedabad) The case of Aark Infosoft Private Limited vs. ACIT (ITAT Ahmedabad) revolves around the validity of an assessment order due to a delay in issuing a jurisdictional notice under Section 143(2) of the Income Tax Act. The appellant challenges the assessment, citing procedural irregularities. The appellant raises legal grounds, arguing that the assessment is invalid because the notice under Section 143(2) was issued beyond the prescribed time limit. The dispute centers on the interpretation of Section 139(9) of the Act, which deals with defecti...