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2023 (6) TMI 220 - AT - Income TaxValidity of the notice issued u/s. 143(2) - statutory time limit to issue notice - notice after expiry of six months from the end of the financial year - HELD THAT:- As per the proviso to section 143(2), no notice 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. In the present case, the assessee has filed his return of income for the AY 2019-20 (FY-2018-19) on 18/08/2019 and the notice U/s. 143(2) ought to have been served on or before 30/09/2020. Whereas the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the end of the financial year (FY 2019-20) in which the return is furnished. It therefore, in our considered view, attracts the proviso to section 143(2) in which case the assessment made based on such notice becomes void ab intio. As relying on Harman Singh Dhingra [2021 (11) TMI 854 - ITAT DELHI] since the notice U/s. 143(2) was not issued within the statutory time limit, the assessment order passed by the Ld. AO itself becomes null and void ab initio. Decided in favor of assessee.
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