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2012 (10) TMI 798 - HC - Income TaxReopening of assessment - Held that:- As decided in CIT Versus M. Chellappan And Another [2004 (11) TMI 17 - MADRAS HIGH COURT] completion of the assessment proceedings under Section 143(3) read with 147 without issue of notice under Section 143(2) was bad in law. When there was failure on the part of the Revenue from complying with the procedure laid down under Section 143(2), the assessment had to fail. The facts of this case are no different from the case already discussed above as there was no notice issued under Section 143(2) no hesitation in confirming the order of the Tribunal cancelling the assessment - in favour of assessee.
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