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2017 (2) TMI 73 - HC - Income TaxValidity of assessment u/s 144 without issuing notice - best judgment assessment - Held that:- Revenue accepted findings of CIT(A) with regard to requirement of notice and did not challenge that. Once requirement of notice was held mandatory and this was surrendered by Revenue by not challenging the same before Tribunal, assessment made without giving notice under Section 142(1) of Act, 1961, was patently illegal. It could not have been assailed by Revenue before Tribunal in absence of any challenge to this findings of CIT(A) on ground no. 5. Tribunal has erred in law in not considering this aspect of the matter. We, therefore, answer question 1 in favour of Assessee and against Revenue
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