TaxTMI 
TaxTMI 
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 AGAIN 153C WITHDRAWN AND 153A ISSUED AND COMPLETED ASSESSMENT.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
APPLICABILITY OF SECTION 153A/143
13 Feb 2018 
3 Replies 
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Validity of 153A notices questioned after 153C withdrawal; reissue may render assessments jurisdictionally defective.
Question whether assessment proceedings under section 153A are valid after issuance and withdrawal of a section 153C notice and subsequent reissuance of section 153A; facts show a search targeted a third party, no incriminating material relating to the assessee was seized, objections were filed, section 153C was withdrawn, a fresh section 153A notice issued, and assessments were framed; taxpayer contends proceedings are void for lack of jurisdiction. (AI Summary)
Question whether assessment proceedings under section 153A are valid after issuance and withdrawal of a section 153C notice and subsequent reissuance of section 153A; facts show a search targeted a third party, no incriminating material relating to the assessee was seized, objections were filed, section 153C was withdrawn, a fresh section 153A notice issued, and assessments were framed; taxpayer contends proceedings are void for lack of jurisdiction. (AI Summary)