Notice under Section 143(2) for assessment under Section 153A, Income Tax

[Common Issues]

Whether the issue of notice under Section 143(2)  of the Income Tax Act is mandatory for finalization of assessment under Section 153A

Posts / Replies

[Surender Gupta]

In Shri Narendra Singh Versus ITO (2010 -TMI - 203866 - ITAT AGRA) tribunal has said that issuance of notice is mandatory

In Ashok Chaddha Versus ITO (2011 -TMI - 205685 - Delhi High Court) said that issuance of notice u/s 143(2) is not mandatory for the purpose of assessment u/s 153A.