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2020 (3) TMI 1165 - AT - Income TaxReopening of assessment u/s 148 - no notice under section 143(2) of the Act was issued before the completion of assessment - HELD THAT:- DR has stated that no return was filed by the assessee in response to notice u/s 148 and notice u/s. 143(2) is only mandatory, where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142 or in response to notice u/s. 148 whereas in this case no return was filed by the assessee and therefore, the contention of the Ld. DR requires verification at the level of the AO and thereafter, the AO may frame the assessment ‘Denovo’, as per law, after giving adequate opportunity of being heard to the assessee for which both the parties were agreed. The the assessee is at liberty to file any evidence in support of his claim before the AO. - Appeals filed by the Revenue stand allowed for statistical purposes.
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