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 c

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