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2015 (7) TMI 283 - ITAT MUMBAIReopening of assessment - absence of notice u/s 143(2) issued while making the impugned assessment under section 143(3) r.w.s 147 - Held that:- The entire material on record does not establish that any notice u/s 143(2) of the Act was issued while completing the impugned assessment. In fact, leave alone any proof of issuance of notice u/s 143(2), Revenue has not even asserted that the requisite notice u/s 143(2) was issued while making the impugned assessment. Therefore, factually speaking, one has to proceed on the basis that no notice u/s 143(2) had been issued while making assessment u/s 143(3), r.w.s 147 of the Act. Thus, in the above factual background, considering the ratio of the judgment of the Hon’ble Bombay High Court in the case of Geno Pharmaceuticals Ltd. (2013 (10) TMI 218 - BOMBAY HIGH COURT) the impugned assessment order is non-maintainable in law. We hold so. - Decided in favour of assessee.
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