Order passed under section 143(3) not valid if passed without the valid service of notice under section 143(2) with in the limitation period of 12 months

Adarsh Kanch Udyog Pvt. Ltd. Vs. ITO (ITAT Delhi)- Assessee has raised a specific ground that order passed u/s 143(3) was not valid in as much as there is no proof of valid service of notice u/s 143(2) within the limitation period of 12 months, as per proviso to section 143(2). We further find that Ld. Commissioner of Income Tax (Appeals) has not properly given a finding on this issue. He has only observed that the grounds and the arguments of the assessee are not very strong. In our considered opinion, Ld. Commissioner of Income Tax (Appeals) should pass a speaking order on this issue incorpo...