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2018 (5) TMI 332 - AT - Income TaxReopening of assessment - Held that:- CIT (A) has quashed the assessment order passed by the Assessing Officer on account of assumption of jurisdiction without issue of notice u/s. 143 (2). Therefore, the assessee should not have any grievance. Since the Ld. CIT (A) has directed the Assessing Officer to reframe the assessment order after adhering to the correct prescribed procedure in terms of provisions u/s 150 therefore, find no infirmity in the same. The order of the Ld. CIT (A) is accordingly upheld and the grounds raised by the assessee are dismissed.
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