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2015 (12) TMI 706 - ITAT DELHI
Reopening of assessment - assessee has taken up the ground that no valid notice u/s. 143(2) was served upon him - Held that:- Non-issue of notice u/s. 143(2) after filing of the return of the Assessee, by way of letter, makes the assessment order passed u/s. 143(3) r.w.s. 147 bad in law. See ITO vs. Naseman Farms Pvt. Ltd. & Ors. [2015 (4) TMI 764 - ITAT DELHI ] - Decided in favour of assessee.