https://www.taxtmi.com/caselaws?id=461498 ITAT Delhi allowed the assessee's appeal, holding that notice under section 143(2) was not served within the statutory limitation period and failed to comply with procedural requirements under section 282 of the Income Tax Act, 1961. The return for AY 2001-02 was filed on 31.10.2001, making the limitation period expire on 31.10.2002. Revenue failed to establish proper service within the prescribed timeframe, with subsequent notices issued beyond the statutory period. The notice was also not addressed to "the principal officer" as mandatorily required. The tribunal declared the service of notice illegal and void ab initio. en-us Tue, 30 Aug 2016 00:00:00 +0530 Wed, 09 Apr 2025 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461498 ITAT Delhi allowed the assessee's appeal, holding that notice under section 143(2) was not served within the statutory limitation period and failed to comply with procedural requirements under section 282 of the Income Tax Act, 1961. The return for AY 2001-02 was filed on 31.10.2001, making the limitation period expire on 31.10.2002. Revenue failed to establish proper service within the prescribed timeframe, with subsequent notices issued beyond the statutory period. The notice was also not addressed to "the principal officer" as mandatorily required. The tribunal declared the service of notice illegal and void ab initio. Case-Laws Income Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461498