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2015 (5) TMI 516 - AT - Income Tax
Validity of re-assessment u/s 147 - non serving notice u/s 143(2) - Held that:- The assessment in question is invalid because of lack of jurisdiction of the Assessing Officer as the revenue has failed to show that the notice u/s 143(2) was served on the assessee within the stipulated period. Accordingly, we quash/ set aside the assessment in question. Also see ITO Vs. Naseman Farms Pvt. Ltd.[2015 (4) TMI 764 - ITAT DELHI ] - Decided in favour of assessee.