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2017 (1) TMI 1649 - AT - Income TaxReopening of assessment u/s 147 - defects in issuance of notice u/s.143(2) - Addition received from Excellent 2 Publicities as undisclosed income - No return was filed even belatedly within the time limit provided u/s.139(4) - admission of additional ground - HELD THAT:- Admittedly, there is no dispute that no notice u/s.143(2) was issued to the assessee and without issuing notice u/s.143(2) of the Act, the case was posted for hearing on various occasion mentioned in earlier para, assessment was completed. Admittedly, the issue relating to non issue of notice u/s.143(2) of the Act was first time raised before this Tribunal and the CIT(A) has no occasion to consider this ground. In our opinion, it is appropriate to remit this ground for the decision of CIT(A) and thereafter to decide the other issue raised by the assessee afresh, if required. Accordingly, placing reliance on the judgement of Supreme Court in the case of NATIONAL THERMAL POWER CO. LTD. Vs. CIT [1996 (12) TMI 7 - SUPREME COURT] we admit the additional ground and remit the same to the file of CIT(A) for his consideration. AT this stage, we refrain from going into other grounds raised by the assessee before us at this level. Appeals of the assessee are partly allowed statistical purposes.
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