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2018 (11) TMI 1583 - AT - Income TaxValidity of reopening of assessment - Assessment u/s 147 after issue of notice u/s 153A - non providing copies of statements and did not allow cross-examination to assessee - failure to provide opportunity to file objections to the reopening of assessment - denial of natural justice - Held that:- since the Assessing Officer did not provide copies of statements and did not allow cross-examination, then the plea of assessee that it could not object to the reasons recorded for reopening the assessment has merits to be allowed and for such act, wherein no proper opportunity was given to the assessee to file objections to re-assessment, proceedings initiated under section 147/148 of the Act cannot stand. There is no merit in the observations of CIT(A) that the assessee had participated in assessment proceedings and hence, it cannot be said that he had any objections to reopening of assessment. The preliminary issue affecting the jurisdiction of Revenue authorities can be raised at any stage and accordingly, we admit the plea of assessee and hold that assessment order passed in the case without jurisdiction is both invalid and bad in law. The grounds of appeal No.1 to 3 raised by assessee are thus, allowed.
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