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2004 (9) TMI 41 - HC - Income TaxWhether Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) who had held that reassessment was invalid as there had been no personal notice on the assessee under section 148 of the Income-tax Act, 1961, though as a matter of fact the notice was served on the husband of the assessee and the assessee had participated in the proceeding before the Assessing Officer? - in the case of this nature the appellate authority and the Tribunal should have dwelled upon the merits of the case and the assessee should have been afforded an opportunity of being heard. - Ex consequenti the appeal is allowed. The orders of the appellate authorities are set aside and the matter is remanded for fresh adjudication.
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