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2018 (6) TMI 361 - AT - Income TaxScrutiny assessment - Notice u/s 143(2) not served within the statutory period specified - Held that:- Without any discussion on this issue of limitation, the Ld. CIT(A)-2, Kolkata allowed ground no.1 of the assessee before him, which states that the notice u/s 143(2) of the Act was not served as the assessee within the statutory period specified under law. Hence this order is passed without application of mind. Even on the merits of the case, the developments in law on the subject and the latest orders of the Tribunal and latest judgments of the courts have not been considered by the Ld. CIT(A). Hence, we are unable to uphold this order of the Ld. CIT(A). CIT(A) has passed a mechanical order without considering the legal position and the facts of the case as brought out by the AO. Thus we set aside this appeal to the file of the AO for fresh adjudication and in accordance with law, after giving the assessee adequate opportunity of being heard.
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