https://www.taxtmi.com/highlights?id=46505 Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return - That being so, no further notices u/s 143(2) can be contemplated for assessment u/s 153A - The words 'so far as may be' in Section 153A(1)(a)cannot be interpreted that the issue of notice u/s 143(2) is mandatory en-us Wed, 15 May 2019 08:34:09 +0530 Wed, 15 May 2019 08:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46505 Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return - That being so, no further notices u/s 143(2) can be contemplated for assessment u/s 153A - The words 'so far as may be' in Section 153A(1)(a)cannot be interpreted that the issue of notice u/s 143(2) is mandatory Highlights Income Tax Wed, 15 May 2019 08:34:09 +0530 https://www.taxtmi.com/highlights?id=46505