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2021 (10) TMI 1109 - AT - Income TaxValidity of reopening of assessment - absence of a valid Section 143(2) notice issued by the Assessing Officer - HELD THAT:- AO has himself filed a remand report dt.13-07-2021 inter alia making it clear that he had issued 148 notice on 21-03-2014 followed by the assessee’s latter submissions dt.07-01-2015 seeking to treat the original return filed on 31-07-2008 as the one in response to re-opening only. Learned assessing authority further states that it had issued only Section 142(1) notice(s) dt.21-01-2014 and 30-12-2014 thus, a Section 143(2) notice in the entire re-assessment process. We thus quote hon’ble apex court’s landmark decision in ACIT Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] holding that Section 143(2) notice has to be mandatorily issued before framing an assessment. An assessee’s letter seeking to treat the original return as that filed in furtherance to Section 148 notice requires issuance of a valid Section 143(2) notice. Thus the impugned re-assessment frame herein on 31-03-2015 is non est in law. The same stands quashed therefore. All other pleadings on merits are rendered infructuous. - Decided in favour of assessee.
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