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2021 (2) TMI 25 - AT - Income TaxValidity of assessment - non-issue of notice u/s 143(2) - Curable defect u/s 292BB - HELD THAT:- Issue is covered by the judgment of Supreme Court in the case of Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT] in favour of the assessee. Thus, all the objections of the Ld. DR are overruled. Since, no notice u/s 143(2) has been issued by the AO at reassessment proceedings which is mandatory for completion of assessment, therefore, reassessment order is bad in law, illegal and void ab initio and, as such, liable to be quashed - Appeal of assessee is allowed.
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