Bangalore ITAT rules in favour of assessee, quashes notice u/s.143(2) issued beyond the period of limitation; Pursuant to the original return [filed on 28th Sept 2016] for AY 2016-17 being found as defective, assessee filed corrected return on 23rd June 2017 and thereafter notice u/s.142(1) after one year on 14th Aug 2018; Accepts assessee’s submission that time limit for issuance of notice u/s.143(2) ended on 30th Sept 2017 [being 6 months from end of FY in which return is filed], thus the notice was issued beyond period of limitation; Relies on Gujarat HC decision in Kunal Structures India Pvt.Ltd wherein it was held that upon such defects being removed, the return would relate back to the date of filing of the original return and accordingly, the limitation for issuance of notice u/s.143(2) would be calculated; Thus, holds that “the impugned notice dated 14/08/2018 is issued beyond the period of limitation.