Reassessment Order Overturned Due to AO's Failure to Issue Mandatory Notice u/s 143(2), IT Act 1961.

Reopening of assessment - AO after receiving the return of the appellant filed in pursuance to notice u/s 148 of the Income Tax Act, 1961 did not issue notice u/s 143(2) of the Act which is sine qua non - re-assessment order set aside. .....

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