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2021 (5) TMI 125 - HC - Income TaxReopening of assessment u/s 147 - appellant strenuously contended that the notice issued under Section 148 of the Act was never served on the appellant and failure to serve the same within a reasonable period atleast before the completion of assessment, would result in the assessment being void - HELD THAT:- Tribunal has remanded the matter back to the Assessing Officer to adjudicate the matter afresh, since, right through, the assessee was contending that there was lack of opportunity and there was violation of principles of natural justice. Thus, we are of the considered view that there is no good ground made out by the assessee to interfere with the order passed by the Tribunal and there is no question of law, much less substantial question of law arising for consideration in this appeal. Accordingly, the appeal fails and it is dismissed.
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