Assessment Order Invalid: AO Failed to Serve Notice u/s 143(2) Within Time; CIT(A) Annulls Assessment.

Validity of Assessment order u/s 143(3) – since the AO failed to serve the notice u/s 143(2) of the Act to the assessee within the stipulated time limit prescribed, therefore, CIT(A) rightly quashed the assessment framed by the AO - AT .....

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