PR. COMMISSIONER OF INCOME TAX & ANR. vs SILVER LINE & ANR.
Whether failure by the Assessing Officer to issue a notice under Section 143(2) of the Income Tax Act is fatal to reassessment proceedings under Sections 147/148 --- Held Yes. Whether the Assessee could raise the issue of non-issuance of notice under Section 143(2) for the first time before the ITAT --- Held Yes.
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