Assessment order voided for improper notice issuance and time limit breach.

The Tribunal quashed the assessment order due to the invalid issuance of notices under section 143(2) by a non-jurisdictional officer and beyond the limitation period by the correct jurisdictional officer. Consequently, the assessment order was deemed void ab initio. The Tribunal did not address the merits of the additions, and the appeal of the assessee was allowed, setting aside the assessment order.

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Issues Involved:
1. Validity of the assessment order due to non-issuance of notice under section 143(2) within the limitation period.
2. Validity of notice under section 143(2) issued by a non-jurisdictional Assessing Officer.
3. Sustaining additions on account of wages and salaries paid by the assessee.
4. Sustaining the addition of Rs. 45,00,000 based on AIR information without following principles of natural justice.

Detailed Analysis:

1. Validity of the Assessment Order:
The first issue revolves around the validity of the assessment order due to the non-issuance of notice under section 143(2) within the prescribed limitation period. The Tribunal observed that the notice under section 143(2) dated 01/09/2011 was issued by the Deputy Commissioner of Income Tax, Circle 21(1), New Delhi, who did not have jurisdiction over the assessee. The correct jurisdiction was with Range-38, New Delhi. Despite the case being transferred to the correct jurisdiction, the notice issued on 30/08/2012 was beyond the limitation period, rendering the assessment order void ab initio.

2. Validity of Notice Under Section 143(2):
The second issue pertains to the validity of the notice under section 143(2) issued by a non-jurisdictional Assessing Officer. The Tribunal highlighted that the initial notice dated 01/09/2011 was issued by an officer who did not have jurisdiction over the assessee. The correct jurisdiction was with Range-38, New Delhi, as per the master notification dated 03/07/2001 and subsequent orders. The Tribunal held that the issuance of notice by the non-jurisdictional officer was invalid, and the subsequent notice issued by the correct jurisdictional officer on 30/08/2012 was beyond the limitation period, making it invalid as well.

3. Sustaining Additions on Account of Wages and Salaries:
The assessee challenged the addition of Rs. 25,11,087 out of Rs. 42,16,362 on account of wages and salaries paid to manpower deployed with its various customers. The Tribunal did not adjudicate on this issue as the assessment order was already quashed due to the invalidity of the notices under section 143(2).

4. Sustaining the Addition of Rs. 45,00,000:
The assessee contested the addition of Rs. 45,00,000 made by the Assessing Officer based on AIR information, claiming it was in violation of the principles of natural justice and section 142(3) of the Act. The Tribunal did not address this issue on merits due to the quashing of the assessment order.

Conclusion:
The Tribunal quashed the assessment order on the grounds that the initial notice under section 143(2) was issued by a non-jurisdictional officer and the subsequent notice by the correct jurisdictional officer was issued beyond the limitation period. Consequently, the assessment order was deemed void ab initio. The Tribunal did not adjudicate on the merits of the additions due to the quashing of the assessment order. The appeal of the assessee was allowed, and the assessment order was set aside.

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