Tax Assessment Quashed for Lack of Notice u/s 143(2) of Income Tax Act; Order Deemed Legally Flawed.

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....Validity of the re-opening of the assessment - non-issuance of notice u/s. 143(2) - In the absence of such notice, it is presumed that AO did not issue any notice u/s. 143(2) of the Act, hence the assessment was framed without meeting the requirement of law. - assessment order quashed being bad in law - AT....