https://www.taxtmi.com/caselaws?id=755437 ITAT Delhi held that a notice issued under section 143(2) beyond the statutory limitation period of six months from the end of assessment year was invalid. The notice was issued on 15.10.2013, after the prescribed deadline of 30.9.2013 for AY 2012-13. Despite the assessee's failure to challenge the notice before lower authorities and provisions of section 292BB regarding service validity, the Tribunal found the assessment order bad in law due to jurisdictional infirmity. The proceedings initiated by the AO were deemed invalid, making merit-based issues academic. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755437 ITAT Delhi held that a notice issued under section 143(2) beyond the statutory limitation period of six months from the end of assessment year was invalid. The notice was issued on 15.10.2013, after the prescribed deadline of 30.9.2013 for AY 2012-13. Despite the assessee's failure to challenge the notice before lower authorities and provisions of section 292BB regarding service validity, the Tribunal found the assessment order bad in law due to jurisdictional infirmity. The proceedings initiated by the AO were deemed invalid, making merit-based issues academic. Case-Laws Income Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755437