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2022 (3) TMI 1517 - HC - Income TaxReopening of the assessment u/s 147 - non issue of notice u/s 143 - HELD THAT:- In the admitted position being that on facts in the present case, notice under Section 143 (2) of the Income Tax Act, 1961 (Act) was not issued to the Petitioner while reopening the assessment under Section 147 of the Act, Question No. (iii) is answered in the affirmative, by holding that the re-assessment is bad in law, in favour of the Assessee and against the Department.
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