Delhi High Court: Search Assessment u/s 153A Does Not Require Issue of Notice U/s 143(2)


Issue of notice u/s 143(2) before passing search assessment order has been controversial issue . This is for simple reason that  no clear provision regarding issue of notice has been given in the Income Tax Act in case of search proceeding u/s 153A . Therefore, among many grounds on which counsel for assessee challenge order…

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