Court Finds No Prejudice in Reopened Assessment Despite Omission of Section 143(2) Notice; Assessee Fully Informed and Engaged.

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....Reopening of assessment - omission to mention Section 143(2) - the assessee had ample notice of the case it had to answer and the assessee availed of those opportunities by answering the case against it. In such a situation, we are not prepared to think that there was absence of notice u/s 143(2) or that any prejudice was caused to the assessee in defending the case against it - HC....