Issue of notice u/s. 143(2) after limitation period cannot be sustained: Gujarat HC

Travel Designer India Pvt Ltd Vs DCIT (Gujarat High Court) Gujarat High Court held that issuance of notice u/s. 143(2) of the Income Tax Act, after six months from the end of financial year in which return u/s. 139(1) was filed, is barred by limitation and cannot be sustained. Facts- The petitioner is a company registered under the Companies Act, 2013. For the assessment year 2016­-17, the petitioner had filed its return of income u/s. 139(1) of the Act on 29.11.2016. Thereafter, the petitioner received an intimation of defective return u/s. 139(9) of the Act on 25.01.2017. The petitioner fil...