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2023 (8) TMI 1279 - ITAT DELHIValidity of reopening of assessment - Non-service of notice u/s 143(2) - HELD THAT:- Even if the assessee did not raise any objection to non-service of notice u/s 143(2) of the Act before the AO, the legal contention cannot be dismissed on the strength of provision of section 292BB of the Act as the same has no application to present AY 2007-10. As per decision of Alpine Electronics Asia Pte Ltd [2012 (1) TMI 100 - DELHI HIGH COURT] non-service of notice u/s 143(2) of the Act makes assessment order invalid. Accordingly, ground No. 1 of assessee is allowed and consequently, impugned reassessment order u/s 147/143(3) of the Act is quashed being bad in law and invalid. Appeal of the assessee is allowed.
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