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2007 (7) TMI 266 - HC - Income TaxReturn filed on 30.3.1990 was found defective return as it was not accompanied by Profit and Loss Account and Balance Sheet – held that time limit for issue of notice u/s 143(2) not starts from the date on which defect is rectified, but starts from the date on which return is filed – held that notice under section 143(2) could not be issued after 30.9.1990 and, therefore, the notice dated 3.1.1992 is void ab initio and cannot give rise to a valid assessment u/s 143(3)
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