If reassessment notice was set-aside due to technical defects; AO can reissue notice after removing such defects

INCOME TAX: Where reassessment notice issued on ground of failure of assessee to disclose investment in shares and immovable property was set aside by Commissioner (Appeals) on technical grounds that reassessment was completed without complying with mandatory requirement of section 143(2) and not on merits, fresh reopening notice issued on similar grounds which formed basis for first reassessment notice was justified

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