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2020 (8) TMI 586 - AT - Income TaxReopening of assessment u/s 147 - invalid notice - unsigned notice - HELD THAT:- Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year. Since unsigned notice have been sent to the assessee, therefore, it vitiate the entire re-assessment proceedings because it was the jurisdictional notice to initiate proceedings u/s 147 . Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated and as such A.O. could not have assume the jurisdiction under section 148 to frame the assessment against the assessee. The Ld. CIT(A) was justified in holding the assessment order to be null and void. The Departmental Appeal has no merit and the same is accordingly dismissed. - Decided in favour of assessee.
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