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2009 (5) TMI 591 - ITAT AMRITSARReassessment - Validity of notice - Deduction u/s 80-O - Interest u/s 234B - The learned first appellate authority has highlighted the issue on non-service of notice not only in the original return but also on the revised return filed under protest by the assessee - The learned first appellate authority has cancelled the reassessment after thoroughly going through the procedure laid down under order 5, r. 20 of CPC and after going through the written submissions of the assessee along with various judgments cited on this issue delivered by various High Courts - Held that: before issuance of notice under s. 148 of the Act no prior approval from the competent authority was taken as the notice was issued after taking prior approval of the Jt. CIT, Phagwara. in the month of March, 2003 - As per record, the AO had only served the notice under s. 148 of the Act through affixture without even attempting to serve the notice on the assessee - Decided in favor of the assessee
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