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2017 (10) TMI 635 - AT - Income TaxReopening of assessment - non compliance with the mandatory requirement of notice being issued by the AO to the assessee under section 143(2) - Held that:- As notice under section 143(2) was never issued by the AO upon the assessee and he completed the assessment under section 143(3) r.w.s. 147 of the Act. In the absence of notice under section 143(2), the assessment framed is not a valid assessment and we have no hesitation in holding that the assessment is invalid and we accordingly quash the same. Since we have quashed the assessment, we find no justification to deal the issues on merit. - Decided in favour of assessee.
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