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2020 (10) TMI 982 - AT - Income TaxValidity of reopening of assessment u/s 147 - issue of notice u/s.143(2) beyond the prescribed period - HELD THAT:- Hon'ble Supreme Court of India in the case of CIT Vs. Laxman Das Khandelwa [2019 (8) TMI 660 - SUPREME COURT] has held that - the notice u/s.143(2) being prerequisite, in the absence of such notice, the entire proceedings would be invalid. Therefore, the provisions of Section 143(2) of the Act and the proviso thereunder would clearly apply to the case before us. Admittedly notice u/s.143(2) of the Act was given on 24-11-2014, which is beyond the prescribed period of six months from the end of the financial year, in which the return was furnished by the assessee. - Decided in favour of assessee.
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