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2023 (1) TMI 354 - AT - Income TaxNon-service of notice u/s 143(2) - HELD THAT:- Keeping in view the undisputed fact that the envelope containing the notice u/s 143(2) was not served on the assessee as admitted by the AO and also by the CIT(A) - we hold that the service of notice u/s 143(2) within the prescribed time limit is a sine qua non for completion of assessment u/s 143(3). Appeal of the assessee is allowed.
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