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2013 (10) TMI 283 - HC - Income TaxReassessment u/s 147 without service of Notice u/s 143(2) of the Income tax Act - whether Notice under section 143(2) to be directory and not mandatory as held by Hon’ble Tribunal – Held that:- Relying upon the judgment in the case of CIT Versus Mukesh Kumar Agrawal [2012 (7) TMI 543 - Allahabad High Court], it has been held that non-service of notice under section 143(2) of the Act and the assessment so made in absence thereof is void ab initio. Any assessment made in absence of notice under section 143(2) is void ab initio - The service of the notice under section 143(2) is being disputed, the stand taken by the Revenue that notice was in fact served and the stand taken by the learned counsel for the appellant that no notice was served - Directed the Tribunal to decide the appeal a fresh in accordance with law. It will be open for the Revenue to make an application for filing additional evidence, which shall be decided in accordance with law – Decided in favor of Assessee.
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