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2020 (5) TMI 386 - AT - Income TaxValidity of reopening of assessment - no notice u/s 143(2) - HELD THAT:- No notice under Section 143(2) was issued before the completion of the assessment. The assessee has filed return of income at NIL in response to notice u/ 148. CIT(A) has rightly relied upon the decision of the Tribunal in case of ITO vs. Sanjay [2020 (3) TMI 1165 - ITAT DELHI] and held that the impugned assessment order is defective in law and is annulled. Revenue is protected under the provisions of Section 150 - AO was further directed to reopen the Assessment u/s 147 and thereafter, reframe the assessment order after following the due process of law and after issuing necessary notices to the assessee as per law and after giving to the assessee reasonable opportunity of being heard and considering the evidence laid by the assessee - CIT(A) has given a elaborate findings which does not require any interference - Decided against revenue.
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