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2014 (1) TMI 1738 - AT - Income TaxReopening of assessment - non issue of notice u/s.143(2) - Held that:- Admittedly no notice u/s.143(2) has been issued to the assessee in the instant case. Therefore,we hold that the assessment order passed by the Assessing Officer is void ab-initio due to non-issue of notice u/s.143(2). - Decided in favour of assessee
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