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2014 (5) TMI 279 - HC - Income TaxValidity of order u/s 143(3) r.w.s. 147 of the Act - Requirement of notice – Held that:- From the order passed by the AO, it is difficult to infer that the learned Advocates or representatives of the assessee had appeared seeking a copy of the recorded reason - copy had already been given to the assessee and he had also given reply – the views expressed by the Tribunal are erroneous - Even assuming that the order u/s 143(3) r.w.s. 147 of the Act was passed by the AO without notice or proper notice u/s 143(2) of the Act - the omission could have been a reason for setting aside the order of assessment, but that could not have been a reason for nullifying the exercise u/s 147 of the Act – thus, the order of the Tribunal is set aside and the matter is remitted back to the AO for fresh adjudication – Decided in favour of Revenue.
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