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Case Law Details

Case Name : Vikas Asopa Vs ITO (ITAT Delhi)
Appeal Number : ITA Nos. 3162 & 3163/Del/2017
Date of Judgement/Order : 08/11/2017
Related Assessment Year :
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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:-

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