Held, that the undisputed fact that the envelope containing the notice under section 143(2) was not served on the assessee was admitted by the Assessing Officer and the Commissioner (Appeals). The service of notice under section 143(2) within the prescribed time limit was a sine qua non for completion of assessment under section 143(3).Order was quashed. (AY. 2012-13)
AMBA Construction Co. v. CIT (2022)100 ITR 295 (Trib) (Delhi)(Trib)
S. 143(2) : Assessment-Notice-Notice issued by Assessing Officer returned unserved cannot be treated as service of notice.[s. 292BB, General Clauses Act, 1897, S. 27]