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2020 (10) TMI 140 - AT - Income TaxValidity of the assessment - No notice u/s 143(2) issued - HELD THAT:- AO has not issued any notice u/s 143(2) of the Act to the assessee within the time stipulated under the Income Tax Act, 1961 and, therefore, the impugned assessment order is invalid, void ab initio and against the provisions of the law and is not sustainable in the eyes of law. See CHETAN GUPTA [2015 (9) TMI 756 - DELHI HIGH COURT] - and M/S HOTLINE INTERNATIONAL PVT. LTD. [2007 (4) TMI 44 - DELHI HIGH COURT] - The appeal of assessee is allowed .
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