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2019 (7) TMI 1055 - HC - Income TaxNon-issuance of notice u/s 143(2) - scrutiny assessment u/s 143(2) r.w.s. 158BC - validity of assessment - HELD THAT:- In the present case, admittedly, no notice under Section 143(2) of the said Act was ever issued to the Assessee. By applying the law laid down by the Hon'ble Apex Court in Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] we will have to hold that the assessment made in the present case stands vitiated. Therefore, even if we were to hold in favour of the Revenue with regard to the other substantial questions of law framed at the time of admission of this appeal, the assessment made in the present matter would nevertheless stand vitiated for want of mandatory notice under Section 143(2) of the said Act. - Decided against revenue
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