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2019 (3) TMI 1811 - ITAT LUCKNOWReopening of assessment u/s 147 - notice under section 143(2) not served on the assessee - HELD THAT:- In keeping with the provisions of the Act, as considered hereinabove and in accordance with "Shri Rajeev Sharma" [2010 (5) TMI 600 - ALLAHABAD HIGH COURT] and "UPSIDC" [2016 (7) TMI 1584 - ALLAHABAD HIGH COURT] both rendered by the Hon'ble jurisdictional High Court, to both of which, no contradictory decision has been cited, we hold that since the assessee had, in the reassessment proceedings, requested the A.O to treat the original return filed as a return filed in the reassessment proceedings, and that this being so, it was incumbent on the A.O to issue and serve a notice u/s 143(2) to the assessee. This having not been done, the reopening of the completed assessment of the assessee cannot survive and it is quashed. In the absence of service of notice under section 143(2) of the Act, proceedings under section 147 of the Act are invalid. - Decided in favour of assessee.
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