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2016 (11) TMI 334 - HC - Income TaxValidity of reopening of assessment - inadequate notice - person authorized to accept notice - Held that:- Shri R.P. Tripathi was not the Principal Officer of the Company nor there is any material to show that he has been authorised by the company to accept any notice. Such being the case, the Tribunal was correct in coming to the conclusion that the re-assessment proceedings, which were initiated on the basis of the notice dated 28.5.2002, were vitiated. The requirement of law is well known under a statute of certain act is required to be done in a certain manner which must be done in that manner, failing which, proceeding stands vitiated. The question of law, therefore, is decided in favour of the assessee and against the department.
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