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2018 (9) TMI 466 - ITAT CUTTACKReopening of assessment - non service of notice - Held that:- As case of R.K. Upadhyaya (1987 (4) TMI 5 - SUPREME COURT] has held in no uncertain terms that service of notice under Section 148 of the IT Act for the purpose of initiating proceedings for reassessment is not a mere procedural requirement but it is a condition precedent for initiation of proceedings for reassessment under Section 147. However, service of notice under Section 148 of the IT Act is an integral part of the cause of action arising out of initiation of proceeding under Section 147 - thus we cancel the reassessment order passed u/s.147/144 - decided in favour of assessee.
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