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2017 (1) TMI 1510 - AT - Income TaxNon-issue of notice u/s. 143(2) - validity of reopening of assessment - Held that:- From the findings of the Assessing Officer and ld. CIT(A), one thing is apparent that no notice u/s. 143(2) was issued to the assessee as the ld. CIT(A) himself has held that mere non-issuance of notice u/s. 143(2) by itself cannot be said to vitiate the assessment proceedings. In a number of judgments delivered by various Courts and Tribunals, it has been held that service of notice u/s. 143(2) is mandatory requirement. Thus we hold that the reassessment order passed in this case is bad, void ab initio - Decided in favour of assessee.
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