Section 139 & 143 of the Income Tax Act, 1961—Assessment— It is only after the issuance of notice under sub-section (2) of section 143 that the Assessing Officer can proceed further under sub-section (3) thereof to make an assessment order. Therefore, the notice under section 143(2) is a statutory notice, upon issuance of which, the Assessing Officer assumes jurisdiction to frame the scrutiny assessment under sub-section (3) of section 143, Consequently, if such notice is not issued within the period specified in sub-section (2) of section 143 viz. before the expiry of six months from the end of the financial year in which the return is furnished, it is not permissible for the Assessing Officer to proceed further with the assessment. Assessee filed its return of income under sub-section (1) of section 139 on 29.11.2016, since the return was defective, the assessee was called upon to remove such defects, which came to be removed on 19.07.2017, that is, within the time allowed by the Assessing Officer, therefore, upon such defects being removed, the return would relate back to the date of filing of the original return, that is, 29.11.2016 and consequently, the limitation for issuance of notice under sub-section (2) of section 143 would be 30.09.2017, viz. six months from the end of the financial year in which the return under sub-section (1) of section 139 came to be filed, thus, it is an admitted position that the impugned notice under sub-section (2) of section 143 has been issued on 11.08.2017, which is much beyond the period of limitation for issuance of such notice as envisaged under that sub-section, therefore, the notice is clearly barred by limitation and cannot be sustained — Travel designer india (p.) ltd. vs. Dy. CIT [2020] 269 TAXMAN 429 (GUJ)