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2019 (10) TMI 390 - AT - Income TaxReopening of assessment - assessment was completed without issuing notice the u/sec. 143(2) - HELD THAT:- In the instant case though notice was stated to have been issued there was no entry in the order sheet for issue of notice and there is no evidence for dispatch of notice provided by the department. Hence, we hold that no notice was issued in this case u/sec. 143(2) before the due date i.e 30/09/2011 and the assessee’s case is squarely covered by the decision of Hon'ble Madras High Court in the case of Gitsons Engineering Company [2014 (11) TMI 59 - MADRAS HIGH COURT] In the instant case there is no evidence of issue of notice u/s 143(2) we hold that the assessment made u/sec. 143(3) r.w.s. 147 is unsustainable and void ab initio and accordingly we, annul the assessment made under section 143(3) r.w.s 147 of the act. - Decided in favour of assessee.
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