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    <title>2017 (11) TMI 1079 - ITAT KOLKATA</title>
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    <description>The appeal was allowed, and the reassessment orders were quashed due to the non-issuance of a mandatory notice under Section 143(2) of the Income Tax Act, rendering them invalid and void ab initio. The Tribunal held that the reassessment order passed without issuing the required notice after the assessee filed a return was invalid, leading to the quashing of the reassessment proceedings. Other grounds raised by the assessee were not adjudicated as the reassessment was quashed on jurisdictional grounds.</description>
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      <description>The appeal was allowed, and the reassessment orders were quashed due to the non-issuance of a mandatory notice under Section 143(2) of the Income Tax Act, rendering them invalid and void ab initio. The Tribunal held that the reassessment order passed without issuing the required notice after the assessee filed a return was invalid, leading to the quashing of the reassessment proceedings. Other grounds raised by the assessee were not adjudicated as the reassessment was quashed on jurisdictional grounds.</description>
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