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2020 (10) TMI 714 - AT - Income TaxValidity of reopening of assessment - absence of the issuance of the notice u/s 143(2) - HELD THAT:- As relying on SUKHINI P. MODI [2014 (11) TMI 50 - GUJARAT HIGH COURT] to quash the entire proceeding under Section 147 of the Act in the absence of issuance of statutory notice under Section 143(2) of the Act upon the appellant. Also see M/S. HOTEL BLUE MOON [2010 (2) TMI 1 - SUPREME COURT]- The assessee’s appeal is, thus, allowed.
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