Valid service of section 143(2) notice was jurisdictional, and failure to prove timely service invalidated the assessment.

Valid service of notice under section 143(2) within the prescribed time was treated as jurisdictional, and the assessment could not stand without proof of such service. The assessee denied receipt on oath and supported that denial with an affidavit and the returned postal envelope. The record showed that the notice issued on 23.09.2013 was returned undelivered, while the later notice dated 07.01.2015 was beyond the statutory time limit. As the Revenue failed to establish due service within time, deemed service could not cure the defect, and the assessment order was liable to be quashed in favour of the assessee.

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Issues: Whether the assessment was vitiated for want of valid service of notice under section 143(2) within the prescribed time, thereby depriving the Assessing Officer of jurisdiction.

Analysis: The assessee had consistently denied receipt of the notice issued within time and supported that stand by affidavit and by the returned postal envelope. The record showed that the notice sent on 23.09.2013 was returned undelivered and that a subsequent notice issued on 07.01.2015 was beyond the statutory time limit. Once the assessee asserted non-service on oath, the burden shifted to the Revenue to prove due service within time. The material on record did not establish valid service, and the plea of deemed service could not cure the jurisdictional defect in the absence of proof that the notice had been duly served within the prescribed period.

Conclusion: The notice under section 143(2) was not duly served within time, the assessment was without jurisdiction, and the assessment order was liable to be quashed in favour of the assessee.

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