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2020 (1) TMI 40 - ITAT JAIPURReopening of assessment u/s 147 - no notice issued by the AO u/s 143(2) in the case of the assessee - HELD THAT:- The provisions of section 292BB can be invoked only in case where notice is duly issued by the AO under section 143(2) but the service of the said notice is disputed by the assessee after completion of the assessment and after participation in the assessment proceedings. Therefore, in such cases where the assessee has participated in the assessment proceedings in response to notice under section 143(2), the assessee is not allowed to take objection of service of the notice issued under section 143(2) after completion of assessment. It is a case of non issuance of notice under section 143(2), therefore, the initiation of proceedings itself was without jurisdiction conferred by the provisions of section 143 Reassessment was completed without issuing a notice under section 143(2), then the reassessment order is not sustainable in law and the same is invalid. Hence we quash the impugned reassessment order passed by the AO. - Decided in favour of assessee.
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