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Scrutiny Assessment Notice Invalidated for Late Issuance; Assessment Order Quashed Due to Procedural Lapse in Jurisdiction u/s 143(2).
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....Validity of the notice issued u/s 143(2) beyond the prescribed time limit - scrutiny assessment - assessee remain silent on the notices issued - Assessment order passed without acquiring the correct jurisdiction for a scrutiny by way of notice under section 143(2) is void ab initio and thus we quash the same.....