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2021 (10) TMI 281 - AT - Income TaxReopening of assessment u/s 147 - non issue of notice u/s 143(2) - HELD THAT:- As in the remand report the Assessing Officer has not commented upon the query related to issuance of notice u/s 143(2). There was nothing on the record to show that 143(2) notice was issued to the assessee. Thus, at threshold itself the assessment proceedings becomes bad in law as held in the case of Pr. CIT Vs. Silver Line [2015 (11) TMI 809 - DELHI HIGH COURT] upholding the decision of the Tribunal that the reassessment order cannot be passed without complying with the mandatory requirement of notice being issued by the AO to the assessee u/s 143(2) of the Act and, therefore, the reassessment order was legally unsustainable. CIT(A) has rightly quashed re-assessment order passed u/s. 147 and allowed the appeal of the assessee. There is no need to interfere with the findings of the CIT(A). Hence, appeal of the Revenue is dismissed.
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