The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the notice issued under section 143(2) of the Income tax Act to be served upon the assessee within six months.

The assessee, Sajan Kumar Jain challenged the jurisdiction of the Assessing Officer by raising the additional ground of appeal that CIT-A erred in sustaining the order passed by AO under section 143(3) without appreciating that as stated in the opening portion of the impugned assessment order regular return under section 139(1) of the Act was submitted on March 20, 2017, and notice under section 143(2) is admittedly issued as noted at second page of the assessment order, which is manifestly time barred as last date for issuance of notice under section 143(2) as reckoned for period under consideration (which is search year) from March 31, 2017 would be September 30, 2017 and so notice under section 143(2) issued on October 16, 2017 is time-barred and accordingly assessment framed under section 143(3) and order of CIT-A may be quashed.

The original return of income under section 139(1) of the Income-tax Act, 1961 was filed on March 20, 2017 declaring income of Rs. 6.22 crores. The said return of income was processed under section 143(1) of the Act on May 20, 2017. Subsequently, pursuant to search and seizure operation under section 132 of the Act, which was carried out on November 18, 2015, the case of the appellant was centralised from Circle -1 Faridabad to Central Circle 25, New Delhi.

The coram of Bhavnesh Saini and N.K.Billaiya quash the assessment order framed under section 143(3) of the Act for want of jurisdiction as notice issued under section 143(2) of the Act is barred by limitation.