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2019 (2) TMI 1064 - ITAT JAIPURReopening of assessment - absence of service of notice issued u/s 148 - Held that:- In absence of service of notice issued u/s 148 on the assessee, the reassessment proceedings completed u/s 147 r/w 144 ex-parte qua the assessee deserved to be quashed and are thus set-aside. - Decided in favour of assessee.
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