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2016 (7) TMI 186 - AT - Income TaxReopening of assessment - notice sent on incorrect address - Held that:- It is undisputed fact that the notice u/s. 148 of the Act dated 22.3.2011 which is foundation stone of reassessment proceedings u/s. 147, was issued at an incorrect address due to mistake attributable to the AO and could not be served upon the assessee within the statutorily prescribed time of 6 years and even thereafter, before the order of reassessment was passed. Therefore the reassessment proceedings are bad in law and deleted the addition. - Decided in favour of assessee.
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