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2011 (5) TMI 4 - ITAT KOLKATAReassessment u/s 147/148 - Issuance of Notice u/s 143(2) - In view of decision of Apex Court in ACIT vs. Hotel Blue Moon (2010 -TMI - 35251 - SUPREME COURT OF INDIA) A.O. is bound to serve on the assessee a notice u/s. 143(2) of the Act requiring him, on a date to be specified therein, either to attend at the A.O.’s office or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return furnished by him - That not being done in the instant case, the assessments framed on 20/12/2007 for the assessment years under consideration are bad in law and void ab initio - Hence, upheld the orders of the ld. C.I.T.(A) that the reassessment orders passed by the A.O. are invalid on account of non-issuance of mandatory notice to be issued u/s. 143(2) of the Act for the purpose of reassessment u/s 147 – Thus, appeals by the department are dismissed.
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