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2013 (10) TMI 218 - HC - Income TaxReassessment u/s 147 - failure to issue Notice u/s 143(2) - Deduction u/s 80IB of the Income Tax Act - Held that:- No notice under Section 143(2) had been issued while making assessment under Section 143(3) read with Section 147 - The ITAT, after relying on the judgment of the Apex Court in R. Dalmia v. CIT [1999 (2) TMI 4 - SUPREME Court], came to the conclusion that issuance of notice under Section 143(2) was mandatory. The ITAT has taken into consideration the relevant provisions and has also taken into consideration the judgment of the Apex Court and relying on the said judgments, the ITAT has held that notice under Section 143(2) is mandatory and in the absence of such service, the Assessing Officer cannot proceed to make an inquiry on the return filed in compliance with the notice issued under Section 148 – Decided against the Revenue.
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