https://www.taxtmi.com/caselaws?id=181150 The Third Member held that the non-issuance of notice under section 143(2) is not mandatory for section 153A proceedings, and such failure does not invalidate the assessment. The decision aligned with the Delhi High Court's ruling in Ashok Chaddha, diverging from the assessee's arguments based on other judicial precedents. The case was referred back to the appropriate Bench for further proceedings after hearing both parties. en-us Wed, 20 May 2015 00:00:00 +0530 Fri, 08 Apr 2016 12:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181150 The Third Member held that the non-issuance of notice under section 143(2) is not mandatory for section 153A proceedings, and such failure does not invalidate the assessment. The decision aligned with the Delhi High Court's ruling in Ashok Chaddha, diverging from the assessee's arguments based on other judicial precedents. The case was referred back to the appropriate Bench for further proceedings after hearing both parties. Case-Laws Income Tax Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181150