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2022 (8) TMI 849 - ITAT DELHIValidity of the assessment order passed u/s 153A read with section 143(3) - as argued notice under Section 143(3) of the Act was not issued and served within the statutory time limit - HELD THAT:- Assessee had filed its return of income under Section 139(1) on 13.09.2013. Thus, as per proviso to Section 143(2) as it existed prior to its amendment by Finance Act, 2016 w.e.f. 01.06.2016, no notice under Section 143(2) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished under Section 139(1) or section 142(1) - In the facts of the present appeal, assessee had filed its return of income on 30.09.2013, therefore, in terms with the proviso to section 143(2) of the Act, notice under Section 143(2) of the Act, should have been served on the assessee on or before 30th September 2014 As per facts available on record, notice under Section 143(2) of the Act was issued by the assessing officer on 13th October 2014. Thus, the notice issued under Section 143(2) of the Act in the instant case is beyond the period of limitation prescribed in the statute, hence, is an invalid notice. Based on such an invalid notice, assessing officer could not have assumed jurisdiction for completing the assessment under Section 143(3) of the Act. Therefore, in absence of a valid notice issued under Section 143(2) of the Act, the assessment order passed in consequence thereof is unsustainable. Similar view has been expressed by the co-ordinate Bench in case of Harman Singh Dhingra [2021 (11) TMI 854 - ITAT DELHI] We hold that the assessment order passed under Section 153C read with section 143(3) of the Act based on an invalid notice issued under Section 143(2) of the Act is equally invalid. Accordingly, we quash the assessment order. As a natural corollary, the impugned order of learned Commissioner (Appeals) is set aside. The additional ground is allowed.
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