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2021 (9) TMI 848 - AT - Income TaxReopening of assessment u/s 147 - non-issuance of notice u/s. 143(2) in the re-assessment proceedings - HELD THAT:- It is settled law that issuance of notice u/s. 143(2) of the Act in re-assessment proceedings for the purpose of making adjustments to return filed by the assessee in response to notice u/s. 148 of the Act is a mandatory requirement. The section itself mandates this requirement and even courts have held so. This proposition has been laid down by the Hon'ble High court of Delhi in the case of Pr. CIT & Anr vs Silver Line & Anr [2015 (11) TMI 809 - DELHI HIGH COURT] Since in the present case it is fact on record that no notice u/s. 143(2) of the Act was issued, after return was filed by the assessee in response to notice issued u/s. 148 of the Act, the assessment order framed in both the cases is not sustainable in law. - Decided in favour of assessee.
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