Notice under Section 143(2) for assessment under Section 153A

[Common Issues]

Whether the issue of notice under Section 143(2)  of the Income Tax Act is mandatory for finalization of assessment under Section 153A

[Surender Gupta]

In Shri Narendra Singh Versus ITO (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) is not mandatory for the purpose of assessment u/s 153A.

AI Summary

Issuance of notice under Section 143(2) and its necessity for assessment under Section 153A remains contested. Whether issuance of a notice under Section 143(2) is a mandatory precondition for assessment under Section 153A is contested: a tribunal ruled the 143(2) notice is mandatory, whereas a high court held it is not a prerequisite to completing an assessment under 153A.