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2020 (4) TMI 528 - AT - Income TaxReopening of assessment u/s 147 - no notice u/s. 143(2) of the Act was issued by the AO - addition u/s 68 for unexplained cash credit - HELD THAT:- Requirement of service of notice u/s. 143(2) of the Act in the present case was necessary and the admitted factual position is that no such notice was issued after the filing of return of income by the assessee in response to notice u/s. 148 - we are of the view that that the ratio laid down by the Hon’ble Supreme Court in the case of Hotel Bluemoon [2010 (2) TMI 1 - SUPREME COURT]) and Laxmandas Khandelwal [2019 (8) TMI 660 - SUPREME COURT] will apply to the present case. The consequene of non-issue of notice u/s. 143(2) of the Act is fatal to the validity of the order passed u/s. 148 of the Act. Since the aforesaid legal infirmity renders the order of assessment null and void, we are of the view that the order of assessment has to be annulled. - Decided in favour of assessee.
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