Suraiya Begum Vs ITO (ITAT Lucknow)CBDT Instruction mandated that in all demonetisation cash deposit cases, notices to non-filers had to be issued by 31.12.2017- Late Notice Makes Assessment Void Ab Initio – ITAT LucknowITAT Lucknow quashed the assessment framed u/s 144 r.w.s. Since the notice was issued beyond this statutory time frame, the entire assessment stood vitiated. The AO, therefore, proceeded to complete the assessment on the basis of Best Judgment Assessment, after issuing show cause notice to the assessee. Authorized Representative for the assessee (Ld. Accordingly, the assessment proceedings are hereby quashed, as notice under section 142(1) of the Act was issued beyond the prescribed limit.