Validity of order U/S 143(3)

Avin Agrawal (1 Points)

19 June 2020  
assume assessee has not filled the return for A/Y 2019-20

Now AO has issued an order U/S 142(1)(i)
on 1.4.20

Assessee furnished the return on 27.4.20

Notice is then issued U/S 143(2) on 7.4.21
(i.e. within six month from end of F/Y in which return is filled)

After hearing Order U/S 143(3) is passed on 7.5.21

Is the order valid ?
As U/S 153(1) order can be passed only before expiry of 12month of relevant assessment year which is 31.4.21 for assessment year 2019-20