Tribunal held that assessment proceedings were vitiated because of non-service of jurisdictional notice under S. 143(2) within one year of filing of return by Assessing Officer having jurisdiction over case of assessee .( AY.2006 -07)
ITO v. NVS Builders (P.) Ltd. (2018) 169 ITD 679 (Delhi) (Trib.)
S.143(2): Assessment -Notice -Order is held to be bad in law as the notice u/s 143(2) was not served with in one year of filing of return .[S.143(3) ]