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| The Tax Publishers2020 TaxPub(DT) 3862 (Bang-Trib) INCOME TAX ACT, 1961
Section 143(3) read with Section 143(2)
Where notice under section 143(2) was issued beyond the period of limitation, following view taken in case of Kunal Structures India (P) Ltd., notice issued under section 143(2) along with all proceedings taken pursuant thereto, were quashed and set aside.
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Assessment - Validity - Notice issued under section 143(2) beyond period of limitation -
Assessee challenged validity of assessment order passed under section 143(3), contending that it was passed beyond period of limitation. Held: Notice under section 143(2) was issued beyond the period of limitation. Following view taken in case of Kunal Structures India (P) Ltd., notice issued under section 143(2) along with all proceedings taken pursuant thereto, were quashed and set aside.
Followed:Kunal Structure (India) (P) Ltd. v. Dy. CIT, Circle-2 (1) (2) (2020) 113 Taxmann.com 577 (Guj) : 2020 TaxPub(DT) 1018 (Guj-HC)
REFERRED : Pr. CIT 1 v. Babubhai Ramanbhai Patel 2017 TaxPub(DT) 2126 (Guj-HC) Dhampur Sugar Mills Limited v. CIT, Delhi (Central). (1973) 90 ITR 236 (All) : 1973 TaxPub(DT) 0200 (All-HC)
FAVOUR : In assessee's favour
A.Y. : 2016-17
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