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2023 (2) TMI 592 - ITAT DELHIValidity of reopening of assessment - non issue and service of notice u/s. 143 (2) - HELD THAT:- Though there is a mention by the AO vide order sheet entry that there is a compliance by the assessee but again the entire assessment record were considered and we (alongwith DR) could not find any such compliance letter / details by the assessee since there is no evidence whatsoever in relation to the issue and service of notice u/s. 143 (2) of the Act. No hesitation to hold the entire assessment null and void for want of notice u/s. 143 (2) of the Act. The appeal is allowed on the additional ground. Since we have quashed the assessment order we do not find it necessary to dwell into the merits of the case. Appeal of the assessee is allowed.
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