https://www.taxtmi.com/caselaws?id=205685 HC held that no separate notice under s.143(2) is mandatory where a notice under s.153A(1)(a) has been issued and the questionnaires sent were sufficient to require attendance or production of documents. On ownership of seized cash the court noted the claim was made years after seizure and that no plausible explanation or supporting details were furnished, which the Tribunal treated as an afterthought. Despite these findings, the matter was ultimately decided in favor of the assessee. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 25 May 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205685 HC held that no separate notice under s.143(2) is mandatory where a notice under s.153A(1)(a) has been issued and the questionnaires sent were sufficient to require attendance or production of documents. On ownership of seized cash the court noted the claim was made years after seizure and that no plausible explanation or supporting details were furnished, which the Tribunal treated as an afterthought. Despite these findings, the matter was ultimately decided in favor of the assessee. Case-Laws Income Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205685