Notice u/s 143(2) is invalid if it is issued but not served

Anil Kisanlal Marda Vs ITO (ITAT Pune) Conclusion: Since no effort was made by AO to serve another notice u/s. 143(2) before the deadline after returning from postal authorities the original notice u/s 143(2) thus, the jurisdictional condition of `service’ of notice u/s. 143(2) and not its `issue’ was not satisfied  and accordingly, assessment order passed in absence of a valid jurisdiction was quashed. Held: In the instant case, it is found that no notice u/s. 143(2) was actually served upon the assessee on or before 30-09-2010. The only notice which was issued by AO on 08-09-2010 was re...