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2015 (2) TMI 158 - AT - Income TaxReopening of assessment - addition u/s 68 - claim of the assessee that no notice u/s 143(2) was issued - Held that:- This issue, though not raised before the Income Tax Authorities can be raised before the appellate forum, since it is a pure legal issue without bring on record any fresh documentary evidence. The relevant assessment year records are not available and therefore, we cannot examine the veracity of the claim made by the assessee/Representative. Moreover, we find that the additional evidence, which goes to the root of the matter has been filed before us and in the interest of justice and equity, the same need to be taken on record, for a proper adjudication of the issue. Therefore, the issue of whether there is a service of the notice u/s 143(2) of the Act, shall be examined by AO for the first time after perusal of material on record. As regards the issue on merit (additions u/s 68 of the Act), the AO shall decide the matter afresh after examining additional evidence filed before us. The assessee shall be given reasonable opportunity of being heard before the assessment is reframed. Needless to state, the assessee’s legal Representative shall cooperate with the Assessing Officer for expeditious disposal of the matter. It is ordered accordingly. -Decided in fvaour of assessee for statistical purposes.
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