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2022 (2) TMI 1427 - HC - Income TaxValidity of reopening of assessment - non issue of notice to the assessee u/s 143 (2) - Tribunal quashed the reassessment order on the ground that it was completed without issuing notice to the assessee u/s 143 (2) - HELD THAT:- AO did not issue notice u/s 143 (2) he had issued a letter to the Assessee beyond the time within which the notice should have been issued. This Court is not able to accept that the sending of such letter belatedly constitutes compliance with the mandatory requirement of a notice under Section 143 (2) of the Act. Consequently, this Court is not inclined to entertain the appeal by framing the question urged by the Revenue. The appeal is accordingly dismissed.
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