For relevant year, assessee filed its return on 30-9-2004. Six months period prescribed in proviso to section 143(2) would end on 30-9-2005. Notice under section 143(2), read with section 142(1) was issued on 8-8-2006.ing the petition the Court held that in view of proviso to section 143(2), notice was issued after expiry of prescribed time period and, thus, same was clearly hit by limitation. Accordingly  entire proceedings including assessment order passed by Assessing Officer under section 143(3)  was quashed. (AY. 2004-05)