Deeming fiction U/s. 292BB not applicable on failure to issue notice U/s. 143(2) within specified period

Advertisement Tiny Girl Clothing Company (P) Ltd. Vs. DCIT (ITAT Mumbai)  In the case on hand we see that the notice under section 143(2) itself is dated 19-1-2015 which is beyond the date prescribed for issue of notice i.e. 30-9-2012. In such circumstances the assessing officer could not have issued any notice prior to 30-9-2012. Therefore, admittedly in this case as the notice under section 143(2) was issued beyond 30-9-2012 and in view of the decision of the Hon’ble Allahabad High Court the assessing officer could not have assumed jurisdiction in the absence of valid issue of notice u...