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2018 (2) TMI 597 - AT - Income TaxReopening of assessment - failure by the AO to issue a notice to the Assessee under Section 143(2) - Held that:- The issue of notice U/s 143(2) in reassessment proceedings, prior to finalizing re-assessment order, cannot be condoned by referring to Section 292BB and is fatal to the order of re-assessment. See Pr.CIT Vs Jai Shiv Shankar Traders Pvt. Ltd. [2015 (10) TMI 1765 - DELHI HIGH COURT] - Decided in favour of assessee.
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