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2016 (7) TMI 3 - ITAT DELHIReopening of assessment - Held that:- We quash the entire reassessment proceedings by holding that the non-issuance of the statutory notice u/s 143(2) in the instant case is an incurable defect and therefore the entire reassessment proceedings were bad in law and void ab initio. - Decided in favour of assessee
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