In Absence of service of notice U/s. 143(2) assessment order passed by AO is not sustainable

Vikas Asopa Vs ITO (ITAT Delhi) Section 143(2) contemplates service of notice within the expiry of 6 months from the end of financial year in which return was filed, failing which it would be hit by limitation. Thus, AO was obliged to issue such a notice within prescribed time limit, and in its absence; no further proceedings could be undertaken by AO. FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:- Both appeals by assessee are directed against the different orders of the learned Commissioner (Appeals)-12, New Delhi, dated 28-2-2017 for assessment year 2011-2012, challenging the addition on meri...