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    <title>2024 (9) TMI 1820 - ITAT RAIPUR</title>
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    <description>ITAT held that reassessment completed under s.147 read with s.143(3) was void ab initio because the mandatory notice under s.143(2) was never issued; the reassessment order was arbitrary and bad in law. The reassessment was quashed and the taxpayer&#039;s appeal was allowed.</description>
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      <title>2024 (9) TMI 1820 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=464172</link>
      <description>ITAT held that reassessment completed under s.147 read with s.143(3) was void ab initio because the mandatory notice under s.143(2) was never issued; the reassessment order was arbitrary and bad in law. The reassessment was quashed and the taxpayer&#039;s appeal was allowed.</description>
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