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2023 (3) TMI 813 - AT - Income TaxValidity of assessment - absence of service of notice u/s 143 (2) - HELD THAT:- We may note that in this case Revenue has tried to distinguish the ld. CIT (A)’s order by referring that assessee has not filed any return of income pursuant to notice u/s 148 - assessee submitted that pursuant to notice u/s 148, assessee has duly mentioned that return submitted earlier may be treated as the return being submitted pursuant to the notice. Assessee further pointed out that this was the exact position also dealt with in the case of Hon’ble Delhi High Court in the case of Sh. Jai Shiv Shankar Traders Pvt. Ltd. [2015 (10) TMI 1765 - DELHI HIGH COURT] Revenue’s contention in this regard is not tenable in view of the aforesaid decision of Hon’ble Delhi High Court. Appeal filed by the Revenue stands dismissed.
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