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

AI Summary

Is Notice Under Section 143(2) Mandatory for Assessment Under Section 153A? Conflicting Judgments Discussed. A discussion on whether issuing a notice under Section 143(2) of the Income Tax Act is mandatory for finalizing an assessment under Section 153A. A participant referenced two cases: one where the tribunal in Shri Narendra Singh vs. ITO deemed the notice mandatory, and another where the Delhi High Court in Ashok Chaddha vs. ITO ruled it unnecessary. The forum serves as a platform for knowledge sharing on this legal issue.