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2018 (12) TMI 1067 - ITAT INDOREReopening of assessment - addition in respect of renovation made in the house - assessment as time barred - no opportunity of being heard given to assessee - Held that:- Undisputedly the assessee was not a party before the Tribunal. Even no notice of hearing was given to the assessee by the Tribunal. We are of the considered view that the assessee was not given opportunity of being heard, therefore, relying upon judgment of Hon'ble Delhi High Court in the case of Rural Electrification Corporation Ltd. vs. CIT & Anr (2013 (7) TMI 317 - DELHI HIGH COURT) we hold that normal period of limitation would apply as per the notice issued u/s 148 of the Act and assessment framed thereafter is clearly barred by time. The assessment framed is hereby quashed for being time barred - Decided in favour of assessee.
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