APPLICABILITY OF SECTION 153A/143

[Deepak Garg]

SIR, IN ONE OF MY CASE A.O ISSUED NOTICE US 153A .ON RECEIPT OF OBJECTIONS AO FILED THE PROCEEDINGS AND ISSUED 153C. AGAIN 153C WITHDRAWN AND 153A ISSUED AND COMPLETED ASSESSMENT. I WANTS TO KNOW WHEATHER PROCEEDINGS U/S 153A ARE VALID ONCE NOTICE IS FILED US 153A/142/143

AI Summary

Debate Over Validity of Section 153A Proceedings After Initial Notices Withdrawn in Income Tax Case A discussion on the applicability of Section 153A/143 of the Income Tax Act involves a case where an Assessing Officer (AO) issued multiple notices under Sections 153A and 153C following a search under Section 132. The sequence included objections to jurisdiction, transfer of jurisdiction, and subsequent assessments. The issue centers on whether the proceedings under Section 153A are valid after initial notices were issued and withdrawn. The parties involved believe the proceedings are legally flawed and have filed appeals, with references made to a relevant case law from the Delhi High Court.