Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(2) IT Act | Delayed Notice Beyond Six-Month Window Renders Assessment Void : ITAT Delhi
ITAT Delhi quashed an assessment order after the Assessing Officer failed to issue a Section 143(2) notice within the statutory six-month period from the end of the relevant previous year. The ruling reinforces strict compliance with CBDT Instruction No. 1/2011, invalidating assessments based on belated notices.