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2018 (6) TMI 1176 - AT - Income TaxReopening of assessment - after the expiry of a period of 4 years from the end of the relevant assessment year - Held that:- Relief has been given by the Ld. CIT(A) to the assessee on this issue by relying inter alia on the decision of the Delhi High Court as well as that of the Division Bench on this Tribunal stating no failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment but the Ld. CIT(A) failed to examine the facts of this case in which original assessment was done u/s 143(1)(a) and no u/s 143(3) and hence first proviso to section 147 did not apply in the instant case. Uphold the impugned order of the Ld. CIT(A) deciding the preliminary issue relating to the validity of the assessment made by the AO under section 143(3)/147 in favour of the assessee and dismiss the appeal of the revenue. As a result of the decision rendered by me upholding the impugned order of the Ld. CIT(A) on the preliminary issue while disposing of the appeal of the revenue, the cross-objection filed by the assessee raising the issues relating to the additions made by the AO in the assessment under section 143(3)/147 on merit have become infructuous. The same is accordingly dismissed.
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