Before the Mumbai bench in [2022] 94 ITR (Trib) 216 the assessee took a ground that notice under section 143(2) of the Act was not served on him before the completion of assessment proceedings within the prescribed time. Being the jurisdictional issue the bench went into address this subject first and foremost and held a view that even though it has been mentioned in the assessment order that notice under sections 143(2), 142(1) were duly served on the assessee but there was no proof available on record presented before the tribunal of any service. This ground was also raised by the assessee before the Commissioner (Appeals) who merely placed reliance on the general statement recorded by the AO that notice under section 143(2) of the Act was issued and served on the assessee.
The bench then took note that the AO should mention the date of issuance of 143(2)/142(1) notice as well as date of service of the same in the assessment order itself failing which the assessee may raise the ground of jurisdiction defect.