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2020 (6) TMI 527 - AT - Income TaxValidity of the notice issued u/s 143(2) - validity of the notice issued u/s 143(2) mainly on the ground that the assessee remain silent on the notices issued under section 143(2) and 142(1) of the Act till 31/03/2012 and thereafter, only raised the issue of the validity of notice under section 143(2) - HELD THAT:- Notice under section 143(2) dated 1/09/2011 issued by the DCIT, Circle -37(1) was not valid being issued by AO not having jurisdiction over the assessee. The notice under section 143(2) by the correct jurisdiction AO has been issued on 30/08/2012, whereas the limitation for issue of the notice under section 143(2) of the Act expired on 30/09/2011 and therefore, this notice being beyond the period of limitation, it is not a valid notice. In the instant case, as per the proviso to section 143(2) of the Act, no notice could have been served on the assessee after the expiry of the six month from the end of the financial year in which return is filed. Respectfully following the finding of SUN WORLD INFRASTRUCTURE PVT LTD VERSUS ITO, WARD-24(3), NEW DELHI [2015 (3) TMI 572 - DELHI HIGH COURT] we hold that the notice dated 01/09/2011 issued by the CIT, Circle -37(1) was without jurisdiction and, thus, it was invalid and the notice dated 30/08/2012 issued by the ITO, Ward 38(2), New Delhi issued by the correct Jurisdiction Officer, was beyond the period of limitation and therefore, this was also invalid. Assessment order passed without acquiring the correct jurisdiction for a scrutiny by way of notice under section 143(2) is void ab initio and thus we quash the same. As we have already quashed, the assessment order we are not adjudicating on the issue raised on merit of the addition. - Decided in favour of assessee.
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