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2019 (10) TMI 1550 - ITAT KOLKATAValidity of Revision u/s 263 - non-service of notice u/s 263 - HELD THAT:- The non-service of notice u/s 263 of the Act does not in this case render the order passed u/s 263 of the Act, bad in law. We now see whether there was violation of principles of natural justice can be cured by setting aside the matter to the file of the ld. CIT(A) with a direction to give the assessee company a fresh opportunity of being heard. - We set aside the matter to the file of the ld. CIT with a direction to give the assessee an opportunity of being heard and pass a fresh order u/s 263, in accordance with law. The assessee is directed to appear before the ld. Pr. CIT within 30 days of receipt of the order - Appeal of the assessee is allowed for statistical purposes.
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