Non-issue of s. 143(2) notice renders s. 147 assessment order invalid

It is mandatory for the AO to issue notice u/s 143 (2). The issuance and service of notice u/s 143 (2) is mandatory and not procedural. If the notice is not served within the prescribed period, the assessment order is invalid UKT Software Technologies Vs. ITO (ITAT Delhi) ITA No. 5293 & 5294/Del/2010 Assessment Years: 2005-06 & 2006-07 ORDER PER I.P. BANSAL, JUDICIAL MEMBER Both these appeals are filed by the assessee. They are directed against the consolidated order passed by the CIT (A) dated 29th October, 2010 for assessment years 2005-06 and 2006-07. Grounds of appeal in both the a...