Order passed based on the notice issued after statutory time limit is held to be null and void ab initio. (AY. 2013-14)
Harman Singh Dhingra v. ACIT (2021) 191 ITD 687 / 92 ITR 133 / (2022) 215 DTR 329 (Delhi)(Trib.)
S. 143(2) : Assessment-Notice-Notice was issued after statutory limit-Order null and void ab initio. [S. 69A, 132]