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2016 (5) TMI 864 - AT - Income TaxReopening of assessment - Non Providing opportunity of being heard - determination of capital gain and/ or imposition of tax and interest with reference thereto - Held that:- We are of the considered view that without going into the merits of the case, proper opportunity of being heard is required to be provided to the assessee by the AO, who being a quasi judicial authority was under obligation to follow the rule of natural justice. Resultantly, cross appeal filed by the revenue is also not sustainable because when the assessment order is not sustainable in the eyes of law, the impugned order passed by the CIT (A) is also a nullity. Consequently, present appeal filed by the assessee is hereby allowed for statistical purposes
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