Sections 153A and 153C of Income Tax Act override Sections 136, 147-149, 151, and 153, but not Sections 142(2) or 143(2).

Sections 153A and 153C of Income Tax Act override Sections 136, 147-149, 151, and 153, but not Sections 142(2) or 143(2). https://www.taxtmi.com/highlights?id=38992 The nonobstante provisions in both Sections 153A and 153C are identical; they override Sections 136, 147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142 (2) or 143 (2). This legislative design is taken further by Section 153 (2) (a) to (c) which are relatable to the satisfaction under Section 153C (1) notice - HC en-us Fri, 20 Apr 2018 15:15:18 +0530 Fri, 20 Apr 2018 15:15:18 +0530 TaxTMI RSS Generator Sections 153A and 153C of Income Tax Act override Sections 136, 147-149, 151, and 153, but not Sections 142(2) or 143(2). https://www.taxtmi.com/highlights?id=38992 The nonobstante provisions in both Sections 153A and 153C are identical; they override Sections 136, 147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142 (2) or 143 (2). This legislative design is taken further by Section 153 (2) (a) to (c) which are relatable to the satisfaction under Section 153C (1) notice - HC Highlights Income Tax Fri, 20 Apr 2018 15:15:18 +0530 https://www.taxtmi.com/highlights?id=38992