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2012 (12) TMI 561 - AT - Income TaxReassessment u/s 147 – Whether reopening of assessment without giving the reasons for reopening sought by the assessee, will render whole proceedings unlawful and illegal – Held that:- No, the whole proceeding shall not be rendered as unlawful and illegal. The procedure, that was mandatory to be followed when a notice u/s 148 was issued. If the said procedure is not followed, orders of lower authorities have to be set aside and matter remitted back to AO for doing the assessment after supplying copies of reasons recorded. It is a curable procedural infirmity and the matter has to go back to the point where the defect occurred so as to cure of such defect, and continue with the proceedings in accordance with law. Therefore order of AO set aside & matter remand back to AO
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