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2018 (7) TMI 1913 - BOMBAY HIGH COURTReopening of assessment u/s 147 - non issuing the mandatory notice u/s. 143(2) - HELD THAT:- The issue raised herein stands concluded in favour of assessee by the decision of the Supreme Court in ACIT v. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] wherein held that the issuance of notice under Section 143(2) is mandatory before making assessment u/s 143(2). Admittedly no notice under Section 143(2) has been issued. Therefore, the substantial question of law for all the three assessment years stands concluded in favour of the assesseee
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