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2017 (11) TMI 445 - AT - Income TaxNon service of notice u/s 143(2) upon assessee within the period of limitation - validity of assessment - Held that:- Revenue failed to produce any evidence of service of the notice under section 143(2) of the I.T. Act upon assessee within the period of limitation. Therefore, the assessment order so passed is without jurisdiction and void abinitio and is liable to be quashed. - Decided in favour of assessee.
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