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2020 (11) TMI 861 - ITAT CHANDIGARHAssessment made without issuing statutory notice u/s. 143(2) - HELD THAT:- The parties were directed to address their arguments whether a remand back to the ld. CIT(A) would satisfy the grievance as admittedly the fact whether notice u/s. 143(2) was issued or not needs to be verified. Its mere existence on the file cannot be said to meet the legal requirements which position stands well settled by Courts. Both the parties agreed to remand the issue back to the file of the ld. CIT(A). In the interests of justice, a categoric finding has to be available as to whether notice u/s. 143(2) was issued to the assessee or not. Accordingly, the impugned order is set aside in toto and the issues are restored back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law addressing the specific grievance. appeal of the assessee is allowed for statistical purposes.
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