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2019 (2) TMI 2058 - AT - Income TaxValidity of Reopening of assessment u/s 147 - Necessity to issue notice u/s 143(2) - HELD THAT: - In the instant case, admittedly, no notice u/s 143(2) of the Act was issued and served on the assessee after the return in response to notice u/s 148 of the Act was filed by stating that the original return filed may be treated as return filed in response to notice u/s 148, therefore, the reassessment order passed by the AO is not sustainable in law. We, therefore, accept the additional ground raised by the assessee and quash the order passed u/s 143(3)/147 for non-issuance of notice u/s 143(2) of the Act which is mandatorily required. Appeal filed by the assessee is allowed.
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