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2022 (12) TMI 26 - AT - Income TaxValidity of Reopening of assessment u/s 147 - failure to issue the statutory notice u/s 143(2) - HELD THAT:- AR was able to produce the order sheet entry recorded by the AO during the assessment proceedings which also does not contain any information about the issuance of notice under the provisions of section 143(2) of the Act. The copy of the order sheet entry maintained by the AO during the assessment proceedings is available on record. At this juncture, it is also significant to note that the Department was able to maintain the order sheet entry of such old record thus it can be inferred that the records were not misplaced by the Department in the case of the assessee. However, such records were not containing the copy of the notice issued under section 143(2) of the Act. Thus we hold that the mandatory notice was not issued under section 143(2) of the Act by the Revenue and accordingly the proceedings against the assessee under the provisions of section 143(3) read with section 147 of the Act are not sustainable. Thus, we hold that the assessment framed under section 143(3) read with section 147 of the Act is void-ab-initio. Hence the ground of appeal of the assessee is allowed.
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