Case Law Details
Case Name : Anil Kisanlal Marda Vs ITO (ITAT Pune)
Related Assessment Year : 2009-10
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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
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