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2021 (3) TMI 725 - AT - Income TaxReopening of assessment u/s 147 - CIT(A) treating the notice under section 148 of the Act to be defective entirely on technical grounds - HELD THAT:- There was repeated non-compliance by the AO to the letters issued by the Ld. CIT(A). In such a situation like the present one, the Ld. CIT(A) has rightly decided the appeal on the basis of materials available on record before him. In view of the facts and circumstances of the case narrated above, we affirm the order of the Ld. CIT(A). - Decided against revenue.
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