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2015 (9) TMI 1443 - AT - Income TaxReopening of assessment - non issue of notice - Held that:- The mandatory notice under section 143(2) has neither been issued nor served upon the assessee and, therefore, the Assessing Officer cannot assume jurisdiction to frame assessment of the return filed by the assessee in response to the notice issued under section 148. Thus, the impugned assessment order is held to be illegal and the same is hereby quashed. - Decided in favour of assessee
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