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2017 (6) TMI 1150 - AT - Income TaxNon-service of notice u/s. 143(2) - Held that:- It is not clear from record in the instant case whether there was proper service of notice supported by proof of service or there was deemed service of notice as observed in the above decision or there was no service at all. The ld. DR has only reiterated the contents of impugned order. In presence of all these facts, in our opinion, it will be appropriate in the interest of justice to restore the issue to the file of AO to decide the same afresh as per law after confronting the proof of service of notice to the assessee, which is stated to be available on assessment record as per remand report. In case, the statutory notice is found properly served on the assessee as per law, the assessee would not be entitled to any relief, but if it is found otherwise, the assessment order so passed, would be rendered null and void, as held in various judicial pronouncements. Needless to say, the assessee shall be given reasonable opportunity of being heard. Accordingly, the appeal of the assessee deserves to be allowed for statistical purposes.
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