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2017 (11) TMI 243 - AT - Income TaxValidity of reopening of assessment - absence of issue and service of notice u/s. 143(2) - Held that:- Since the Revenue could not produce before us any evidence to show that notice u/s. 143(2) has been issued or served to the assessee the re-assessment made u/s. 143(3) r.w.s. 147 is void ab-initio in view of the above decisions of ACIT v. Greater Noida Industrial Development Authority (2015 (8) TMI 620 - ALLAHABAD HIGH COURT) and ACIT v. Geno Pharmaceuticals (2013 (10) TMI 218 - BOMBAY HIGH COURT). Thus, respectfully following the said decisions we hold that the re-assessment made u/s. 143(3) r.w.s. 147 of the Act is legally unsustainable. - Decided in favour of assessee.
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