The nonobstante provisions in both Sections 153A and 153C are ...

Sections 153A and 153C of Income Tax Act override Sections 136, 147-149, 151, and 153, but not Sections 142(2) or 143(2).

April 20, 2018

Case Laws Income Tax HC

The nonobstante provisions in both Sections 153A and 153C are identical; they override Sections 136, 147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142 (2) or 143 (2). This legislative design is taken further by Section 153 (2) (a) to (c) which are relatable to the satisfaction under Section 153C (1) notice - HC

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The nonobstante provisions in both Sections 153A and 153C are ...

Sections 153A and 153C of Income Tax Act override Sections 136, 147-149, 151, and 153, but not Sections 142(2) or 143(2).

April 20, 2018

Case Laws Income Tax HC

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