ITAT Quashes Scrutiny Assessment as Section 143(2) notice was barred by limitation

Sajan Kumar Jain  Vs. DCIT (ITAT Delhi)

Issue of Scrutiny Notice U/S 143(2) After Issue of Notice U/S 142(1) Invalid Where Valid Return U/S 139 already Filed on Record

ITAT held that we are inclined to quash the assessment order dated 29.12.2017 framed u/s 143(3) of the Act for want of jurisdiction as notice issued u/s 143(2) of the Act is barred by limitation. Since we have quashed the assessment order on the validity of jurisdiction, we do not find it necessary to dwell into the merits of the case.

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