TMI BlogNotice under Section 143(2) for assessment under Section 153AX X X X Extracts X X X X X X X X Extracts X X X X ..... Notice under Section 143(2) for assessment under Section 153A X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the issue of notice under Section 143(2) of the Income Tax Act is mandatory for finalization of assessment under Section 153A Reply By Surender Gupta: The Reply: In Shri Narendra Singh Versus I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TO (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not mandatory for the purpose of assessment u/s 153A. X X X X Extracts X X X X X X X X Extracts X X X X
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