TMI Blog2022 (7) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 143(2) of the Act. The defect, being substantive, is not curable under Section 292B of the Act. Section 292BB also does not apply as the notice issued under Section 143(2) itself has been issued after limitation period and merely served belatedly. The impugned assessment order culminated from a belated jurisdictional notice is thus nonest and deserves to be quashed. - Decided in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment in the instant case has been passed on the basis of a time barred and nonest notice issued under Section 143(2) of the Act and therefore the entire assessment is required to be quashed at the threshold. It was pointed out that search in the instant case was conducted on 21.06.2010 and as a consequence thereof, notice under Section 153A were issued in respect of last six previous assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per proviso to Section 143(2) of the Act. This would mean that the notice under Section 143(2) for assumption of jurisdiction to assess the income of assessee for AY 2011-12 cannot be served to the assessee after the expiry of six months from the end of the financial year, i.e., F.Y. 2010-11 in which the return has been furnished. The return for the Assessment Year 2011-12 was filed on 14.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the lower authorities. 4. The validity of impugned assessment order resulting in present appeal is under challenge on the grounds of notice issued under Section 143(2) purportedly barred by limitation. It is the case of the assessee that, in the instant case, assessee has filed the return of income on 14.10.2011 and consequently in view of limitation period provided under Section 143(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sli Comfort Net 2022 (3) TMI 1247-Delhi High Court. 5. In view of the decision of Hon ble Supreme Court in Hotel Blue Moon (supra), the Assessing Officer in the instant case has no jurisdiction to make assessment on the basis of belated notice issued under Section 143(2) of the Act. The defect, being substantive, is not curable under Section 292B of the Act. Section 292BB also does not apply as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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