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2015 (6) TMI 354 - AT - Income TaxReopening of assessment - validity of notice - Held that:- First Appellate Authority has passed a well reasoned order by stating that the AO has not been able to substantiate the fact that the notice u/s. 148 of the I.T. Act, 1961 for the Asstt. year uder consideration was served upon the assessee company at any time before completing the assessment. Accordingly, he rightly held that the proceedings u/s. 147/148 of the Act, 1961 are held to be not sustainable. Therefore, we find no infirmity in the order of the Ld. CIT(A) and therefore, no interfere is required on our part, hence, we uphold the impugned order passed by the Ld. CIT(A) on these issues - Decided against the Revenue.
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