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 ser

Please become a Premium member. If you are already a Premium member, login here to access the full content.