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2019 (7) TMI 1952 - AT - Income TaxValidity of reopening of assessment u/s 147 - Bogus purchases - assessee’s contention that no notice was issued u/s. 143(2) - HELD THAT:- The assessee did not file fresh return of income in response to notice u/s. 148 of the Act and the assessment was completed without issuing notice u/s.143(2) of the Act. See MS. MALVIKA ARUN SOMAIYA [2008 (9) TMI 947 - BOMBAY HIGH COURT] In view of the above discussion and the judicial pronouncements hold that in the absence of issue and service of notice u/s. 143(2) of the Act, the reassessment made by the Assessing Officer u/s. 143(3) r.w.s. 147 of the Act is void ab-initio and is a nullity. Thus, the reassessment order is quashed. - Decided in favour of assessee.
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