https://www.taxtmi.com/caselaws?id=312390 Gujarat HC held that notice u/s 143(2) issued on 11.08.2018 was barred by limitation. Assessee filed return on 29.11.2016, which was defective. After defects were removed on 19.07.2017 within allowed time, the return related back to original filing date. Limitation period for issuing notice u/s 143(2) was six months from end of financial year in which return was filed, expiring on 30.09.2017. Since notice was issued beyond this period, it was invalid and AO could not proceed with scrutiny assessment. Assessee appeal allowed. en-us Thu, 24 Oct 2019 00:00:00 +0530 Fri, 06 Mar 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312390 Gujarat HC held that notice u/s 143(2) issued on 11.08.2018 was barred by limitation. Assessee filed return on 29.11.2016, which was defective. After defects were removed on 19.07.2017 within allowed time, the return related back to original filing date. Limitation period for issuing notice u/s 143(2) was six months from end of financial year in which return was filed, expiring on 30.09.2017. Since notice was issued beyond this period, it was invalid and AO could not proceed with scrutiny assessment. Assessee appeal allowed. Case-Laws Income Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312390