notice u/s 143(2)

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This query is : Resolved

Dharmendra Singhal (Querist)

07 October 2009 notice u/s 143(2) served on 1.10.09 i.e. after 30.09.09
what is the legal status for this notice and is there any case law for this

sunny bansal

sunny bansal (Expert)

07 October 2009 NOTICE ISSUED AFTER THE DUE IN ANY ACT BECAME INVALID & VOID-AB-INITIO. WHICH HAS NO LEGAL EFFECT.

Rajeev

Rajeev (Expert)

08 October 2009 serving of notice is important u/s 143(2) to assume jurisdiction u/s 143(3) , however check with the postal dept/ITO whether the notice was served prior to 30/9 and was returned back .
it will be an irregular assessment , void if notice is not properly served .
if the reply from the postal dept /ITo is negative , file an affidavit with the concerned AO that no notice was served properly u/s 143(2) read with sec 282 .
pls protest before the proceedings are completed (if u agree to attend) and place yr protest on record , otherwise deeming provisions of 292BB may not be in your favor .

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