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2021 (10) TMI 568 - AT - Income TaxReopening of assessment u/s 147- Notice not sent to correct address - no service of valid notice on the assessee and the notice for re-assessment proceedings was served through affixture which even does not mention the name of the witnesses - HELD THAT:- CIT(A) has not adjudicated the grounds challenging the validity of the re-assessment proceedings and has straightaway proceeded to decide the appeal on merit. Therefore in the interest of justice, we deem it proper to restore the issue to the file of Ld. CIT(A) with a direction to decide the grounds challenging the validity of re-assessment proceedings taken before her. CIT(A) shall decide the issue afresh including the grounds challenging the validity of re-assessment proceedings in accordance with Law, after giving due opportunity of being heard to the assessee - Appeal of the Assessee is allowed for statistical purposes.
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