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

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.