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Assessment Notice u/s 143(2) Challenged for Immediate Issuance, Lacks Due Consideration, Deemed Invalid, Annulment Likely.
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....Reopening of assessment -Notice u/s 143(2) - AO given the notices u/s 143(2) to the assessee immediately to filing the return, which shows non-application of mind on the part of the of the AO. Therefore, notice under section 143(2) is invalid and resultantly, the assessment is vitiated and is liable to be quashed.....