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2017 (11) TMI 1552 - ITAT DELHI
Validity of assessment - no valid notice u/s. 143(2) was served upon the assessee - Held that:- The issue is squarely covered in favour of the Assessee and against the Revenue as relied on case of Ms. Meenakshi Aggarwal vs. ITO & Ors [2015 (12) TMI 706 - ITAT DELHI] wherein 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. - Decided in favour of assessee.