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2016 (12) TMI 1632 - AT - Income TaxReopening of assessment - statutory notice u/s 143(2) was not served to the assessee - Held that:- Considering the passive admission of the AO on the issue of the non-issuance of the statutory notice u/s 143(2) of the Act, which provides the basic jurisdiction in matters of scrutiny assessment, this is not a curable defect as argued by the Ld DR for the Revenue. Further, as discussed the said provisions of section 292BB do not provide jurisdiction to the AO from the duty of issue of service of statutory notice u/s 143(2) of the Act. It does not, in any way, insulate the AO from default in issuing notice u/s 143(2) of the Act within the period of limitation contemplated therein. Considering the same, we are of the opinion, all the four appeals of the assessee are required to be allowed on technical grounds.
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