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2020 (12) TMI 1140 - AT - Income TaxReopening of assessment u/s 147 - Due to non-service of notices assessment has been passed ex-parte - additions have been made under Section 69 and 68 which were on account of unexplained cash Credit in the bank account and undisclosed amount invested in the purchase of land - HELD THAT:- Initiation of proceedings under Section 147/148 of the Act and the assessment order has been passed without service of statutory notices and without giving any opportunity to the assessee there is gross violation of natural justice. Even before the first appellate authority the matter has been decided ex-parte, without any opportunity to represent as notices could not be served. Therefore, in the interest of substantial justice the matter is restored back to the file of Assessing Officer to be decided afresh in accordance with law on all the issues raised before us including the legal issues are kept open and the assessee is directed comply with the notices and substantiate her case before the Assessing Officer.
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