Delay in service of notice U/s. 143(2) invalidates Scrutiny assessment

Pr. CIT Vs. National Informatics Center Services Inc. (Delhi High Court)

Date of filing of the return of income is 25-09-2009. Therefore, the notice served on the taxpayer u/s 143(2) on 26-08-2011 is beyond the period of six months from the end of the financial year in which the return was furnished. Therefore, the notice issued by the assessing officer u/s 143(2) is invalid. Hence, it cannot be acted upon. Consequently, the assessment order passed by the assessing officer cannot stand in the eyes of law. Ther

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