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2022 (12) TMI 210 - ITAT INODREValidity of assessment - Period of limitation for issuance of notice u/s 143(2) - HELD THAT:- It is beyond doubt that the issuance of notice u/s 143(2) was not within time prescribed under the statute. On this aspect, we have further relied upon the judgment in case of Alpine Electronics Asia Pvt. Ltd [2012 (1) TMI 100 - DELHI HIGH COURT] Ld. AR wherein it has been held that the service of notice u/s 143(2) within the statutory time limit is mandatory one and not a procedural requirement. Since, there is admittedly a violation of mandatory provision, the assessment order passed was found to be illegal and liable to be set aside. In that view of the matter, respectfully relying upon the same, we find that the issuance of notice and the service of the same is beyond time as prescribed under the statutory provision and the proceeding, therefore, itself became void-ab-initio and hence quashed. Appeal of the assessee is allowed.
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