Facts of Case
Assessee is a pvt ltd company with registered office in delhi itr was filed at delhi address for a/y 2011-2012 within the limits specified u/s 139 . A' Notices u/s 143(2) with AIR only ' is received by hand by CA with address of companies site office .
Queries / Doubts ?
1. no AIR was filled by Assessee
2. generally such notice are received by speed post ( Registered ), is it valid?
3. Notice is received from other jurisdiction ( site office ) and not from delhi income tax office .
KINDLY GIVE THE VALIDATION PROCEDURE OF SUCH NOTICE