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2018 (10) TMI 361 - AT - Income TaxReopening of assessment - non service of notice - Held that:- We hold that the assumption of jurisdiction u/s. 147 by the AO is without proper service of notice and notice u/s. 148 of the Act is bad in law and reassessment proceedings are consequently liable to be quashed. We accordingly, quash the same and confirm the finding of the Ld. CIT(A). Since we have quashed the reassessment proceedings on the legal ground, we are not adjudicating the issues on the merits of the case. - decided in favour of assessee.
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