The Tribunal held that the notice was issued by the Assessing Officer beyond the period of limitation prescribed in the statute. The assessment order was quashed.(AY. 2013-14)
Uttam Enterprises Pvt. Ltd. v. ACIT (2022)97 ITR 398/ 218 TTJ 9 (UO) (Delhi) (Trib)
S. 143(2) : Assessment-Notice-Notice served after due date-barred by limitation-Notice not justified-Quashed. [(Prior To Amendment By Fa, 2016 W. E. F. 1-6-2016)]