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2018 (4) TMI 1353 - ITAT DELHIReopening of assessment - no notice u/s 143(2) have been served upon the assessee - Held that:- The reply received by assessee under RTI Act reveal that no notice have been served upon the assessee under section 143(2). The Director of the Assessee-Company has specifically pleaded before us that returns are filed in response to notice issued under section 148. Therefore, the matter requires factual verification from the record because such fact was not brought on record before the authorities below and the A.O. mentioned in the assessment orders that no return u/s 148 have been filed by the assessee. The assessee also pleaded that the objections filed in response to initiation of proceeding under section 148 have not been disposed of by the A.O. This was also not decided by the authorities below. Therefore, it requires factual verification because it would also have significant impact of passing of the assessment orders by the A.O. As assessee pleaded that no amounts in question have been received by assessee-company in its bank account requires reconsideration of the above issues at the level of the A.O. In view of the above discussion, we set aside the orders of the authorities below and restore both the assessments to the file of A.O. with a direction to redecide all the above grounds of the assessee - Decided in favour of assessee for statistical purposes.
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