https://www.taxtmi.com/caselaws?id=765579 ITAT Delhi ruled in favor of the assessee regarding non-service of notice under section 143(2). The statutory six-month period for issuing notice expired on 30.09.2013 for A.Y. 2012-13. The first notice dated 26.09.2013 was returned undelivered with postal remarks indicating no company existed at the registered address. The second notice dated 07.01.2015 was issued beyond the prescribed period and held invalid. The AO failed to serve notice through alternative modes or address the assessee's objections regarding valid service, violating statutory requirements. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765579 ITAT Delhi ruled in favor of the assessee regarding non-service of notice under section 143(2). The statutory six-month period for issuing notice expired on 30.09.2013 for A.Y. 2012-13. The first notice dated 26.09.2013 was returned undelivered with postal remarks indicating no company existed at the registered address. The second notice dated 07.01.2015 was issued beyond the prescribed period and held invalid. The AO failed to serve notice through alternative modes or address the assessee's objections regarding valid service, violating statutory requirements. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765579