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2017 (3) TMI 676 - AT - Income TaxVladity of reopening of assessment - no notice under section 143(2) issued - Held that:- We find considerable cogency in the assessee’s counsel submissions that the assessment order passed by the Assessing Officer is without jurisdiction and void-ab-initio and is liable to be quashed, as no notice under section 143(2) of the Act was issued and served on assessee. Therefore, the assessment proceedings initiated are illegal, unsustainable and untenable under the law. Hence, the assessment so framed by the AO is totally illegal and needs to be quashed. - Decided in favour of assessee
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